Some shirts have button holes; they’re not a flaw or tear, but “hole” is right in the name.
On another hand, does use of the word “shirt” in the puzzle imply a certain number of holes to begin with? The question doesn’t ask “how many holes are in this piece of cloth?” I’ve never seen a shirt that didn’t have something to put your arms through. Can the neck, waist, and sleeves be considered implicit parts of the shirt, or it wouldn’t be a shirt?
Maybe, which is why I referred to “unintended holes”. Though as brossa points out, not all shirts do have a neck hole (or waist hole, if that’s even a thing): A shirt can also open in the front, and be secured by buttons (which have holes), or a zipper (which doesn’t), or velcro (which doesn’t unless you count the loops in the vel, in which case it has oodles of holes).
The sleeves are attached to the shirt so there are no holes there. Unless you consider the sleeves to be separate items from the shirt. But if so, the holes in the sleeves don’t count as holes in the shirt.
I’m going to go with “four, and the apparent holes in the front are green splotches”.
Reason: You can clearly see the shadow of the shirt’s outline on the green background all around the outside of the shirt. There is no shadow visible at the ‘holes’. There would be if the holes were real - or even more likely, you would be able to see a ragged edge of the holes in the back of the shirt somewhere around the edge of the front holes. Therefore they’re green splotches, not holes. Shirt belongs to a painter. Nice neat finish they put on that wall behind…
My answer is, “At least seven, but there’s no way of knowing exactly how many because there may be holes in the back of the shirt that are obscured by the front of the shirt”
I’m right there with you. Once the proposed “solution” opened up the door to the possibility of holes in the back of the shirt as well, there’s no way to know. There might be dozens.
The question should be phrased more like, “how many holes can you count in this shirt?”
I would also go with “Seven.” But Inner Stickler makes a good point in #37: based on that “Six” might be a good answer, making the assumption that much of the back of the shirt has been completely torn away. (This shirt doesn’t appear to have a hard-to-break seam at the waist.)
Some answers in the thread ignore that the Puzzle question specifically refers to “a shirt” not to a picture of a shirt.
Nitpick: To turn a sphere into a torus, don’t you need to glue the two edges to each other after cutting the two holes?