The screwholes just seem so overdone... the big X-Wing didn't have any like that, did it?
I don't see why they would need to make it like this.
While I don't have the bigger X-Wing handy, I did take a look at the ROTS Jedi Starfighter and the underbelly of that toy is loaded with screw holes. You don't mind it as much 'case it's the bottom of the ship.
I think the narrow fuselage (sp?) of the ARC-170 and the numerous cockpits prevent the toy from being assembled top-down, but instead two halves left/right and that's why one side has so many screw holes.
You would think Hasbro would be more inclined to hide them since they are on the side of the ship and I'm still going to hold out hope that the actual product toy looks good from both sides, but I'm not going to be surprised if it doesn't.