No drilling in the top skins! Like mentioned, just pull a rivet in that hole. But be sure you final drill the tie down holes on the BOTTOM skins (page 17-02, fig. 2).
The only thing that I can think of is you do an off airport landing and they have to hoist it out with a crane, Then you already have it prepared.
You just have to open the hole in the skin to thread in the lift ring.
This might prevent someone from putting a strap around the plane and damaging it further.
Just my guess
Terry