After some searching I ended up with the 88mm Tomei gasket, as this should be fine on my 86.5mm bore. The stock one is larger than 86mm as well.
If it were me, I'd go for an item actually intended for the car. There's no telling what effects the drilling will have on the metal in the gasket. (Probably none, but you'll always be wondering - I know I would at least.)
As far as the skimming of only the head goes, I'd either skim both or none. If your block or head is warped, you could make the difference between head and block even bigger if you're getting just one perfectly flat. With an OE gasket, it's not that critical, but with the metal gaskets you need it to be pretty flat.
My block needed a tiny little bit of skimming and the head a bigger bit of skimming, and it has covered around 96000km.