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Looks like a Punch Die to me. There should be punches (chamfered rods of OD slightly smaller than the ID of holes) they cut holes by plastic deformation and shearing. Best with a hydraulic press but...

I'd posit that there is no need for an initial depression with soft wood like a pine 2X4 (in us it is a reference for non dimensional lumber and painfully it is imperial 2 inches * 4 inches before...

they can be had for $40 with punches. If it's still too much...- pine 2X4 and ball bearing?