It looks like these people make the bottle, I would give them a call. https://www.yankeecontainers.com/c/5-gallon-square-dispensing-container/
Oh, the good oleā fs70 cap, lol " The cap options include a 70mm cap with a 3/4ā³ center reducer. The reducer can be taken out and a 3/4ā³ Flo Rite faucet can then be threaded into the center of the cap. "
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I would not drill it because you will get small shavings in the VG.
If no one comes up with a cleaner solution, I would consider using a bottle pour stopper. You need to measure to make sure the ribs (see 4 variuous round tapered black disks):
will stopper/seal the existing inner hole diameter. Any liqueur store may carry a similar facsimile (Taper cork type) which may do the job.
To place the hole in the inner cap, I would cut multi star slits, with an X-acto blade and insert the pour stopper.
re: https://www.michaels.com/x-acto-number-11-classic-blades/10223581.html
The stopper has to wedge itās self in tight so it does not fall out during the pour.
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I agree, you can pierce it with a punch or sharp nail and have less chance of contaminating the contents if you cannot open the cap.
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The google fu is strong with you. Thank you i sent them an email. I was going to contact the company i got it from but it is a long weekend here (Canada) and will have to wait till 2mrw. I thought the clever bunch on here could be of assistance in the meantime.
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$46 USD and change ummm thats like 60$ of my CAD dollars. Bloody hell 
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Wow, astonishing price for this niche itemā¦whatever the savings on ordering bulk VG would vanish on orderingā¦unless you are going to be manufacturing e-liquid, I reckon.
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Iād suggest a strap wrench or a set of channel lock pliers-you might want to wrap the cap in something so that the pliers donāt chew the cap all to hell when you muckle up on the pliers to loosen that cap. Iām surprised that they didnāt include the screw-in tap with the bottle, or at least give the option to add one on for a reduced price.
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If i didnt have some VG left i may have already tried this 
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I would pick something like this up, and knock the molded plug out with a hammer and punch, it will stay in one piece and just stay in the bottom of the container, then thread that in and bobs your uncle your in business!
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Well this is clever and more economical Thank you this is why i asked here
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Iām a plumber, it may be 3/4" but thatās pipe thread, and I would bet there is a shear line built into the edge of that plug on the cap!
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Have you tried lefty loosey?
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Lol yeaa shes tighter than a nunsā¦
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Have you tried using a buttfor?