Wow, you seem to be going to a lot of trouble for a paint-can camera.
1) Empty paint can from hardware store, $0.99 and already a flat gray inside, no painting. YMMV on cost and interior finish of can.
2) Cut dime sized hole in side of can, centered top to bottom and opposite of the seam. Dremel and spiral cutting bit. You could use a nail and tin-snips. Now you can use the seam of the can to help you aim the pinhole even when it is covered up by your shutter.
3) Make pin hole in brash shim stock, but a soda or beer can works fine. The shim stock was a small sheet, maybe 3x5" and another buck.
4) Beading needle stuck in a pencil eraser. 1" x 1" square of the shim stock. Spin, buff with 600 grit paper, flip, spin, buff, repeat until drilled through. There are size equivalent charts on the web for beading needle to hole diameter. But I happen to own a direct measuring microscope (work related equipment) so I just measure it directly.
5) Sharpie marker to color one side of the shim stock. Gorilla tape to tape pinhole inside of can.
6) Make shutter from refrigerator magnet. Realtors seem overly fond of passing out cheap, flexible magnets with the advertising on them. I just printed a cartoon monkey on a large label and used it to cover up their advertising.
As for film holders, two little bitty blobs of "blu-tak". The sticky stuff you use to put up posters in the dorm room. For a quart paint can I cut a sheet of 8x10 down to two 4x10s. Paper wraps nearly all the way around on the inside and friction seems to hold it just fine. For the gallon can I cut down 8x10 to about 7.25 x 10. Theis is where the blu-tak helps because my particual gallon can has two ears that stick into the can for the handle. They cause problems getting the paper centered so I just have an itty-bitty piece of the blu-tak on two opposite corners to hole the paper to the back of the can.
Paint can lids are light tight (if not bent). Also, you can put a pinhole in the lid too. Just keep an extra magnet over that one. Film/paper goes on the bottom of the can or still around the circumfrence.
By the way, Jim is right about the software he mentioned. But for the life of me I couldn't find the link to post so I just used Mr. Pinhole instead. But pinhole designer has more power.