How do I property tie a top plate that is bored instead of notched?
The purpose of the metal tie specified in R602.6.1 is to ensure lateral distribution of the vertical load born by the top plate. Non-bearing walls have no vertical load on the top plate and therefore no metal tie is required in this chapter. You would still need to meet the requirements to protect piping, wiring, or equipment (.e.g, M1308.2 and P2603.2.1).

I haven't found a good discussion of a centered hole in a top plate. I would argue that IRC Chapter 6 requires only one metal tie under any circumstance and if the hole is centered then it doesn't matter which side you install it on. But again, if we are talking 2x4 framing then pipe/wire protection may drive a requirement for metal ties on both sides of an interior wall.

Regarding double top-plates see IRC Interpretation No. 15-03


  Q1: Where a wood stud wall is capped with a double top plate, is the
  1.5-inch metal tie as described required on both of the top plates?
  
  A1: No. Where a double top plate is used, a single 1.5-inch metal tie
  is required on the uppermost plate only. No tie is required at the
  notched lower plate. This is illustrated in Figure R602.3(2) and
  Figure R602.3.1.


Simpson has a good reference for Intallation of Utilities in Wood Frame Construction.  Combines structural and nail protection requirements for residential and commercial codes. If you are framing with 2x4's it is likely that the pipe protection requirements will push you to use PSPN516 (load bearing) or PSPN58 (non-load bearing) rather than one of the RPS repair straps.