Wheelbuilding / Wheel Building / Wheel build help

Walking down the super-toroidal road - fancying a set of 60mm WU6C rims. Questioning myself the amount of holes needed - the wheels will be used on my fix gear bike, riding the streets and going gently off-road now and then. Rider weight 85kg. I feel like my number of spokes on this one would be 24h front and 28h rear (2x) on standard novatec track hubs. Is there any sense in this - structuralwise? :]

There is a lot of sense, the question is: can you get rims drilled in anything different than 20/24? The only ones I have seen are the Ebay ones, drilled at request, but it's hard to know what the hell you are buying and they sometimes end up like this one