Well I finally finished my setup - it's upstairs with the oil settling (I hope)
Ended up manufacturing my own vacuum restrictors from aluminium knitting needle as mentioned in the link in my previous post and thought I'd post what I learned from that.
First let me say this: If you can go out and buy vac restrictors, do so. You'll get a more homogenous product and save yourself some grief (and grease

).
My setup was limited in that I don't have room or power for a vertical table drill so I had to make do with a vice and a hand held drill. Also I had no experience drilling metal in any appreciable thickness before.
KEY LESSONS> Go slow. Use lube. Lots of lube. Go slow. Keep stopping every few millimeters and clean out the drill.
Process> Cut some lengths of 2cm from the knitting needle with my dremel.
Started out just drilling straight into the metal on full power and within a few minutes had run the drill down to less than half it's length. Repeated going slower with a new drill but no lube and broke it in half. Then started in on some shorter pieces with lots of lube and a new drill at low rpms and steadily increased the size of pieces til 2cms.
After I got four 2cm drilled out pieces I slightly tapered the ends for ease of insertion into the tubing which is 4mm internal diameter.
The lube I used was a pretty bog standard sewing machine lube but I've heard that WD40 and kerosene work as well. No need for specialty products. The drills were standard metal drills tool
My setup doesn't have rpm control, so I just went slow as I could. Online recommendations are for speeds around 500rpm.
Notes>
Longer restrictors means a greater level of restriction though I can't supply a formula for that (anyone?) and also decreases the amount of variation in length of the drilled out cylinder if it's not perfectly centered* (as mine weren't). I stopped at 2cm length because it was getting difficult keeping things centered.
It's the cylinder drilled out that counts so be careful not to damage the wall of that cylinder when tapering the ends - it doesn' matter if the tapering is uneven as long as the restrictor fits into the tubing airtight.
I really wish I could find a formula for calculating the pressure differential over the restrictor so I could figure out if the relation to the length of the cylinder is linear or logarithmic or something (impacts on how much the maximum percentage difference in length due to off center drilling means in terms of differences in restriction - I think in the end the small differences in the homemade restrictors have a negligable impact compared to the inherent lack of precision in the tuning process).
*A perfectly centered drilled out cylinder is equal in length to the restrictor. Worst case scenario the cylinder goes diagonally through a rectangle with sides the length and diameter of the restrictor (assuming no curvature of the drill). Pythagoras gives us
c=sqrt(dia^2+length^2)
and the percentage difference from best to worst case scenario
Diff = (c - length)/length
which for 5mm diameter and 1,5cm and 2cm length restrictors gives a percentage difference of
Diff(1,5cm) = 5,5%
Diff(2cm) = 3,1%
Hope it helps someone - it was an interesting process and I learned a lot.