I understand the function of the holes is to vent gas in a case of too much pressure - such as bad ammo, or partial obstruction. They are present on all AK variants, as well as the FN FAL.
In normal operation, the gas necessary to cycle the action has already done it's job before the piston head leaves the gas chamber. Combock does not even call it a gas tube, they call it a "piston guide." So from the perspective of the gun firing, the piston guide isn't even necessary. It is for the piston to find its happy spot in the gas chamber.
One of the modernizations of the AKM over the AK, was to relocate these vents from the piston guide (gas tube) to the back of the gas chamber.
So, as mentioned before, if you have an AKM, it doesn't matter. Using the rail with ports in the tube is redundant, but not harmful. But using the non-ported tube on an AK, means there is no relief valve. The AK will run just fine without the holes in either the piston guide or the gas chamber. Unless you have an over-pressure situation. What will happen without them, then? I don't know. But MK put it there and nobody has seen fit to eliminate the feature in 60 years of production.
I speculate that an additional purpose may be for operating when wet. The Brits modified their L1A1 return spring tubes by drilling a vent hole in them, and discarded the rubber gasket sealing the tube. They found that water or oil in the tube could create enough hydraulic pressure on firing to rupture the tube and blow up the stock. While I am taking a design feature from one gun and using it to speculate on the purpose of a similar feature in different application, in a different gun, I think my reasoning is sound.
In the 20 years I've been working on AKs, I've learned that there is not a single machine cut on the rifle that doesn't have a purpose. It is a mistake to assume that, because one does not understand the purpose of something, that there is no purpose. For example, I used to think that the loose piston was sloppy 3rd world manufacture. Until I translated the specs that identified the amount of wiggle that was designed in, and acquired the original gauges for measuring it.