A few odd pool closing questions....

[Poconos]

On the rail/ladder holes I don't think it matters. The water will freeze but has room to expand. In the past I have shoved a piece of eccofoam (pool noodle foam) in the hole. I also wouldn't use duct tape directly on pipe ends etc because over the Winter it will stick and can be a dog to clean off the goo in the Spring. I'd tape or tie a plastic bag or plastic sheet over pipe ends and other holes so critters won't find a home.
Al

[CarlD]

Al's right about duct tape. I ALWAYS put plastic between it and what I'm covering. The rubber waterproof tape, tho, doesn't leave a residue.