It would depend on the size of holes and the usual size of milling cutters you use.
I would say the majority of what I drill on the CNC is a mix of clearance and tapping holes for M2.5 and M3 for whch I use a drill as my usual milling cutter is 6mm dia or 4mm if it is a small part with internal corners.
Bigger holes >10mm I will often do with the milling cutter but again may drop the feed slightly particularly if they are deep to allow the chips a chance to get out. This also avoids the problem of the actual cutting edge of the tool feeding a lot faster than it’s feed rate as the rate is set to it’s ctr line.
This recent one all the small 3, 4 and 5mm holes were drilled and the big one done by milling.

Yesterdays items were drilled with drills and reamed 8 & 10mm on the manual mill then the holes used to hold the oversize in X and Y stock to profile the outside on the CNC. M3 holes in the metal in the vice were done with a drill bit, straight in as the split point stubbies start OK and I only use a spotting drill on more critical jobs.
