I always tap all holes, which means you should slso knock out the plastic tabs in binding baseplates with a round file, as mentioned above. Those tabs hold the screws in the bindings during shipment, but they interfere with the screw threads lining up with the tapped threads in the ski. The screws should spin freely in the bindings, so you can accurately feel what's going on when tightening the screws in the ski.
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