New Departure model D would be my go to for a regular coaster on a whizzer. I've been told the Bendix flying B was an option for the whizzer, but I've only had lackluster performance out of them. I know Morrow made a .105" drilled hub too, but really a lot of the wheels I've come across by themselves were drilled up DIY style. Then there are the coveted drum hubs...
For Non-drum in the front, I think your options are pretty limited for .120". Bendix model K hub and the more rare Eclipse Machine Division(early Morrow that turned into Bendix I believe). These were used on the Cycle Truck and Wasp, offered in the catalogs as "Knockout front hubs" with a quill axle. The High Flange HD hub was also offered as a Cycle Truck option(think phone dial style flange of a drum hub without the drum). Those are probably the hardest to find.
I think Union and Chair brand front hubs, maybe one oddball low flange Bendix were used in the middleweight and lightweight Tandems but they were .105" spokes from what I remember.
One other oddball HD hub was Monark stamped. It seems like all the brake parts were oversized, including the shell bore. Thinking it was made by ND special for them, but I've never seen documentation. I was just told they were for Monarks with engines....even though I've seen more of them in .080" size than .120". I need to start a thread for this hub.
As far as nipples go, you're at the mercy of the stock that you can find. The newer produced nipples are typically shorter and thinner, where the old stock Torrington and Union nipples will really fill out the holes in your S-2s. The gauges as marked for use on a spoke wrench vary quite a bit as far as what gets used on which manufacturer's nipple from which time period....I've never nailed it down to a science. 15ga will be the smallest diameter and 10ga the largest you'll find on a bike. 9ga and larger start into motorcycle and car nipples I believe.
Mostly I've had to reuse what nipples come on the wheel and finding a matching HD nipple to replace a damaged one can be a pain. I'm sure there's folks out there who deal in only whizzers and have came across a better supply of these parts too though. I'll try to measure hub holes and get some example pics afterwhile... Will see what kind of .105" drilled hoops I have too.