Tube sheets are forged rather than cut from rolled plate when the thickness, the through-thickness properties or the UT requirement demand it. Diameter, thickness, material and drilling scope are taken from the heat exchanger drawing and the TEMA or project notes that go with it. Cladding or weld overlay is quoted where the drawing calls for it.
Hole count, pitch, diameter, ligament width and drilling tolerance decide the machining time, and flatness across a large diameter after drilling is the constraint that catches people out, so state it. Inspection is UT through the plate, a drilling inspection, a dimensional report, PMI where an alloy is involved, MTC 3.1 and third-party witness where the project requires it.
What moves the price is the finished-machining scope: bore, hole pattern, flatness, allowance and surface finish. A plate quoted as a rough forging and the same plate quoted fully machined and drilled are different parts, so say which one you want.