I guess the advantage would be you wouldn't have to run the furnace to heat the tanks. The furnace does a good job but it does burn propane.
I left the holes in the underbelly of ours. The furnace air has to displace the air in the belly so it has to have somewhere to exhaust. We "only" had lows of 8, 9, 11, 11, and teens back in December and no problems with freezing. The furnace duct is two inches so that's quite a bit of air that has to get out. Plug the holes and you'll have less heat getting into the belly. Just my opinion.
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