Does your boat leak? Is there any chance of water ending up forward of the mast step in the first place? (If you stove the bow in, I reckon limber holes will be the least of your worries!) On SibLim, there is a water-tight bulkhead forward of the tabernacle and the deck hatch will be abaft it. I see no reason to bother with limber holes. On Fantail there was a chance of the forehatch leaking, but the bunk would have mopped it up first (not a pleasant thought), but it was unlikely that large quantities of water would come down.
Limber holes are a necessity on a carvel wooden boat, which is likely to weep occasionally between its planks. They are necessary where people have gone and made holes in the water-tight hull, and, sad to say, a lot of boats have deck leaks. Many boats have inboard engines with stuffing boxes that are designed to leak a little. However, if you have no hulls through the hull, bed down your deck fittings properly (I'd either use the Gougeon Bros system or butyl rubber) and have a dry seal or an outboard engine, you really shouldn't have water in your bilge. And if that is the case, you don't need to worry about limber holes.
If you think you are likely to discover water forward of the mast, then install your step with limber holes. Otherwise, do whatever you feel most comfortable with, would be my suggestion.