If you need oil to the rollers or if you pushrod oil you can drill the bushings before you install them. a .060 hole is plenty big.
If you tube it, you can drill the tube after its installed and finished. I don't do the oil holes until I run the peening tool through the tube and make sure the lifter moves freely on the bore. Then I drill the holes. .060 is plenty bug enough for that too.
On the drivers side, I use a set screw with a .125 hole in it down at the main bearing. That is enough oil to feed the rollers and/or pushrod oiling.
I haven't done it yet but I will probably start tubing both sides. I can't see why not to do it. But if you just tube the passenger side and restrict the drivers side that's good too.