Brian is dead on, I recently traced the ducts on #1034 and that's how they were run. They actually have ducting glassed into front clip that's the same shape as the ducts, this runs back and where the clip joins main body there is a rubber seal, it then continues into cabin where it is piped to appropriate outlet.
I've just finished cutting out ducts on my DRB, then made enclosures for them. The enclosures on side ducts allow me later to attach back into them under the clip where it can be done without damaging the paint on body. Also boxed the middle duct, but doubt I would bother using it. Norman is right, it's a huge amount of work just to do what I did. I have also had to clearance the the body for larger middle duct as well.
If you want to see my napa duct work,
click here to check out photos on my build thread.
A lot of cars local to me just paint the front of duct black and put some mesh on front face. Actually looks fairly effective.
I wouldn't personally just cut out the ducts and leave them open. Wouldn't be so great, for one road debris could come out the ducts and you would also see light coming out of them...not a good look.
Ideally it would be best to duct them properly, but since the car is already complete this is difficult. Since GT40 is being painted, I thought the best compromise would be to open them up and enclose them off, giving me look I want and ability to utilise them later...