This single step hides the first real piece of fabrication as opposed to assembly. We are making a tail skid bracket which I guess is to prevent bending the tail end of the plane following an over-exuberant rotation, probably on landing. The tail skid is also threaded so probably doubles as a tie-down point.
To make life easier a template is provided to indicate where holes should be drilled, and material cut away. The result was accomplised with a combination of drill, hacksaw and judicious use of the Scotchbrite grinding wheel.
I was unable to use the "tap" to cut a thread as my toolkit doesn't seem to include a tap wrench. I have now ordered this.