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For some visual reference:
Here’s one of my bass drums with the cutout PS3 like @roncadillac suggested. Jumbo hole, perfectly round and clean.

Here’s another head with a 10” cutout. Used the Bass Drum O port cutter thingy to do this one. Large, round and clean.

These are both 22” bass drums. For a 24”, I’ve used cymbals and x-acto knife as mentioned earlier.
Here’s one of my bass drums with the cutout PS3 like @roncadillac suggested. Jumbo hole, perfectly round and clean.

Here’s another head with a 10” cutout. Used the Bass Drum O port cutter thingy to do this one. Large, round and clean.

These are both 22” bass drums. For a 24”, I’ve used cymbals and x-acto knife as mentioned earlier.