I read the same text and bought replacement bolts before tackleing my
dash. But instead of drilling the bolts out I used a vice grip on them and
much to my surprise they came out easily. I did put new ones back in and
torqued them until the head broke off as per Bently's instructions.
Its not an anti-theft device as someone mentioned, but a way of assuring
the correct torque on this part of the steering wheel collapse mechanism.

Alistair