This is not for Rafael, but for those who want in depth information on panels with holes in them.
The panels will reflect sound at wavelengths shorter than the length of the distance between the holes, and be absorptive below that frequency. With ~20% open area, the panels are acoustically transparent.
For an example of an absorber with such a panel see
BBC RD 1982-08. For an in depth analysis and design criteria see
Acoustic Uses for Perforated Metals: Principles and Applications by Theodore Schultz. The latter is a milestone in bringing the application of perforated materials for acoustics to the general world. Well, compared to pure academia and even more specialized acousticians.
Andre