Interesting find huh? I thought they were speaker holes (additional to the ones at the bottom), but apparently they are not open, just cuts into the case... so, it looks like this is where the tap/touch screen overlay will attach, these 2 holes + the usb port / screw holes on top.
Actually not so crazy an idea as one might think. The manual refers to the headphone jack as a "headphone / mike" connector, so presumably there is some kind of sound recording feature present in the hardware. (Seaman, anyone?)
Flying at a high speed
Having the courage
Getting over crisis
I rescue the people