Backing plate offset

It all boils down to how bad you want to keep the SBP wheels. The 8 3/4" rear has 5 studs in the housing end and the 7 1/4" has 4. You can either drill the 5th hole in the 7 1/4" backing plates or knock that stud out of the housing end. Assuming the 7 1/4 " rear had 10 inch brakes they would be 10" X 1 7/8" and the supply of replacement parts are drying up. They haven't been produced on a new car since 1972. The price for drums is ridiculous when you can find them and the shoes aren't much better. The B body brakes are 10" X 2 1/2" and since these were produced into the late 80s the part availability is much better (dirt cheap). To use them you will need to redrill your axles to 5 on 4 1/2" bolt circle (if they aren't already) and get a set of 1/2" diameter studs, nuts, and BBP wheels. You pays your money and you takes your chances...

Early 7.25 backing plates will not fit the 8.75 ends, even if you knock out the stud...different size pocket. The 73-up 7.25 plates are interchangeable though.
You could simply drill the SBP into the later drums, but the problem you're going to have is the register on the axle flange. The Drum would only be centered by the studs and that's not a good plan at all.