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Here's last years thread about square holes in the 105 trailer. The holes don't look THAT big, that they can't be carriage bolts.
http://www.steelsoldiers.com/index.php?name=PNphpBB2&file=viewtopic&t=14220&highlight=square+holes+m105
Does the manual say anything about them? Was their a variant of the M105 trailer designed to carry a certain systems package or something that might have had these holes cut out of them?