Oh Yeah, rear access and ventilation.
I like bigger rear holes, often cut my own, to see and reach the back of a big AVR is a PITA.
One problem is when looking thru big rear holes, you can see wires in front of a light colored wall behind the rack.
I made a sliding/removable back panel that is the same dark color and blocks light getting back there
https://www.audiogon.com/systems/12369
BTW
that entire cabinet is on small 3 wheel casters in each corner behind the skirt. It floats 1/4" above the floor, rolls out easy, no marks in the floor, not even fastened, get help lifting each end one end at a time, the weight keeps them in place, figure out the height, add some wood the right thickness so a small clearance you never notice results.

