Tape behind flare extensions

[TheShakes90]

I've got some rust to remove being my flare extensions, fortunately I wasn't planning on putting them back on since I had to cut and drill them off.

Before I start the rust removal, any idea what this is? I've shown a light through it and can't see it in either the engine bay or the interior. They are on both sides near where the front fender attaches to the tub

 

[TJ4Jim]

Those tape covered holes are common to all Wranglers and was part of the assembly line. Fill it over or leave it alone, it has no use.