Eheim Classic 2215371 External Canister Filter with Media for Up to 92 Us Gallons

Can I place the filter in the cabinet under the tank? Do I have to drill ant holes in the tank? Thanks.

What types of filter media comes with this? Is it bioballs, ceramic rings, and sponges?

Why does amazon say the 250 is for 66 gallons? the eheim website says that the 250 model is for 80liters (21gal) and the 350 is for 120l (31 gal).

Is this a complete kit with filter media, tubing, intake and return pipes? I see that it comes with double isolating valves from other posts.