Nice work Dad! Here's a couple thing I would want on mine at that age. Beer holder. JK How about a fisher price steering wheel. To pretend I was steering it while we are out walking. Maybe a make shift review mirror so he can see you smiling all the time. I see those steering wheel they make for nintendo, sega, etc games at the thrift shop all the time for a buck or two. They usually have a setup to allow it to clamp the the table.
How about drilling a hole opposite of each other running a line across the brace. Then using a small quick hooks to hang the toys from the line. Could put one up above and one below. Then you could clip the toys to the line on the bottom one also (depending on the toy of the day) so they don't get knocked off the table. With the line and hook setup you could go overboard on the number of toys you have hooked on there vs drilling a hole for each line.
Maybe make a matt/picture to sit on the table that resembles a race track. Then hook up some hot wheel cars so he can race around the track. Hook a small line to the car because we know that he might not make every corner and that car would be on the floor more them on the table. The line will hopefully keep it in play and save you on bending over and getting it off the floor.
I got some of the clamps at K-Mart for .99 and Harbor Frieght had them for .49 a couple weeks ago. They look like the kind of hook a climber would use but not much bigger then a quarter in size.
Drilling in plastics you want your bits to be rather dull instead of sharp. Basically the same thing Jeff said on the angle of the bit. The desired action is to actually scrap the material away instead of cutting it. Acrylic is a pain. I usually get all the holes made and on the last one the bit grabs and sends a crack through the whole thing. Fostner bits is what I use mostly for the more brittle plastics.
Your right your son sure is filling out his wheel chair better now. He looks happy.