Since you are dealing with a circle cut into a material that has a thickness, you can't get even exposure across your neg unless you move your neg farther away from the pinhole, nor get even sharpness. The circle of confusion is relative to the size of the pinhole and the distance of the pinhole from the film. Technically, if the pinhole was the size of a photon of light, had no thickness, and there was no diffraction, you could get a perfectly sharp image across the entire neg, and everything would be perfectly in focus as well. Physics be damned. Obviously, that won't happen, so pinholes are a compromise, as are lenses....
I picked up a pinhole for six euros from Reality So Subtle/Au Premiere Plan (Dead Link Removed) to replace the pinhole in my Holga Panoramic camera. It was an improvement. He has a table to get the right size hole relative to the focal length (distance from film). If I was going to start again with a pinhole camera, I would just buy one of his. I may still.
I hope that helps you in some way.