1. I do believe Lowes was where I found the thin pipe. And when I mean thin, I mean like 1/16 of an inch thin. Anyway, I know they have it at Ace, as that was where I first found out about it, but I actually bought some a couple months later at Lowes. I still have a bit left too. Oh well, about what you said about the acoustically absorbent pipe, I did not know that. That's really nice to know, thanks!
2. Personally, I drill all of the holes first, and then size them up, but I've read it's better to do otherwise, I just mainly do that so that I can get a feel for the grip and placement of the holes, before they're final size. So, if needed, I have some room to move them this way or that way a little bit, as I'm tuning.
3. What do you mean "filing down the top of the windway to reduce it's height"? If you mean like recorder, where there isn't a windway cap, there's just the one pipe that a windway is filed into (directly over the fipple), then yes, I have tried it. I've only done it successfully on bamboo (which weren't very good pieces, so I only made the head). I did try it on normal PVC, but I found that I didn't have a course enough file, so I gave up and just started chiseling it out, which worked phenomenally, until the chisel went crooked and cut the PVC all the way through like butter, ruining the whole thing.

After that, I just used some scrap bamboo I had laying around. They all work and have a really nice sound, but it was hard to shape the fipple to go into the non-symmetrical bamboo, so they're not airtight at all. After that, I just haven't had the time or material to give another more educated go. But it works, and if you can do it well, it'll make a great whistle.