As complicated as this is, it's even worse than you describe. Let's rewrite this from the point of view of the new owner:
I bought a house from a guy who left four holes in the ceiling, about 19" x 12". The ceiling is tongue and groove, so the entire ceiling will have to be replaced in each room. What kind of an idiot does that? And he did it so he could keep ten year old speakers ( ! ) instead of buying new ones for his new place! What a PITA!
And of course, part of that might be "and I was the idiot who told him he could take his speakers with him" or "I never said it would be okay to leave gaping holes that ruin the look of the ceiling."
Or from the point of view of a contractor: "Idiot bought a house and allowed the previous owner to take speakers about 19" x 12" with him. The ceiling is tongue and groove and the new owner (the idiot) is complaining that we have to replace the entire ceilings with tongue and groove, or worse yet, turn them into drywall ceilings. And all of this so the old owner could keep his ten year old speakers."
Whatever the details are, the present owner and the new owner better be on the same page about these speakers and holes. I mean, does the new owner want speakers there at all? And it would be best for you to stand aside if any of these details aren't fully understood by all parties!
A good answer is easier with a clear question giving the make and model of everything. "The biggest problem in communication is the illusion that it has taken place." -- G. “Bernie” Shaw