Hmm. I've got hand-made pinholes in a pair of gum-tin cameras that are .006", varying by about .0003" between them. Yes, that's half a stop difference, but it's as close as I'm going to get without spending far too much time on them.

And FWIW, I have pinhole cameras that cover the film reasonably well with better than 115 degree FOV; a pinhole is capable of about 140 degrees if you use some means like a curved film to overcome light fall-off.