If it is enteric-coated tablets, we have a problem; damage the coating and the content gets destroyed in stomach instead of being absorbed later. You can likely get away with partial damage and then sealing it with a drop of beeswax.
If the delayed release depends on the surface area of the pill, a small hole drilled into the tablet will not increase the surface that much. (Crushing has much more significant effect here.) Same for filing off some of the edge.
Some forms are microencapsulated and won’t care about mechanical shape.
I’d say drill a blind hole and extract couple milligrams. Then when in doubt fill the hole with wax or other inert substance.
Not all scenarios here are promiscuous and high-risk.
