Hi,
The requirement of telltale holes for saddles of nozzles is stated e. g. in:
ASME I
“PW-15.3 Compensation plates and saddles of nozzles attached to the outside of a vessel shall be provided with at least one telltale hole [maximum size 1/4 in. (6 mm) pipe tap] that may be tapped for a preliminary compressed-air and soapsuds test for tightness of welds that seal off the inside of the vessel. These telltale holes shall be left open when the vessel is in service.”
ASME VIII/1
“UG-37
…….
(g) Reinforcing plates and saddles of nozzles attached to the outside of a vessel shall be provided with at least one telltale hole [maximum size NPS 1/4 (DN

tap] that may be tapped for a preliminary compressed air and soapsuds test for tightness of welds that seal off the inside of the vessel. These telltale holes may be left open or may be plugged when the vessel is in service. If the holes are plugged, the plugging material used shall not be capable of sustaining pressure between the reinforcing plate and the vessel wall.”
The reason for the above mentioned requirement exists also for similar cases e.g. saddles for supports.