Are you using a homemade incubator or a commercial one? If it is a commercial one, read the instructions and do what it says. That generally means taking out the vent plugs. Don't go punching holes in it, especially this late in the incubation.
If it is a homemade one, is it a forced air or a still air? In a forced air, it should not matter whether the ventilation holes are high or low. The air is being stirred up so the temperature and moisture should be the same everywhere in there. It’s always possible, especially in a homemade one, that you have some sheltered spots, but as long as the vent holes don’t line up directly with the fan so the air is blown straight out and you get circulation, it should not matter. My forced air Hovabator has a vent lines up so the fan is sucking air into the incubator, not blowing it out. There is a separate vent hole up high to let the air out so I get circulation and fresh air.
In a still air, warm air rises. Warm air holds more moisture than cool air. You can see how much difference there is in the incubator by taking the temperature at different levels. If your vent is at the top, warmer moister air will escape but that will help ensure circulation. If it is at the bottom, any air that escapes will be cooler drier air, but you won’t get much circulation. Since the air outside the incubator is almost certainly cooler than the heated air inside, that warm moist air is trapped in the top of the incubator and can’t go anywhere.
If you poke a hole in a forced air, it will affect the humidity. If you poke a hole up high in a still air it will affect the humidity a lot more than poking a hole down low. How much affect it will have on heat is not known. Heat will escape but your heat source may or may not be able to keep up by working harder. I had that happen with my Hovabator when I didn’t get the lid back on perfectly but left a crack due to the turner cord. It was able to keep up with temperature but the humidity dropped quite a bit.
I have no id if your incubator can keep up if you go punching holes in it at this stage.