Twenty minutes in the shop, twenty minutes tweaking, 98 cents worth of materials, and I have a functional and pleasant sounding PVC flute.
I stuck to Doug Tipple’s design (from his web page), used that nasty grey pvc conduit, and already Smash the Windows sounds groovy.
What fun!
The cork came from a nice Okanagan Valley Pinot Blanc. 
Tips or tricks for my next one?
I get positive feedback from around the world from people who have successfully made a pvc low D flute using the design that I describe on my webpage. I am very happy to have been of assistance in this regard.
I would like to take this opportunity to announce to the C & F community that I recently have made some changes to my line of pvc Irish flutes, which I mention on my website. I also have added a Frequently Asked Questions page.
Here is a new photo of my basic low D Irish flute that I am advertising on ebay. I also make this flute with inline finger holes.

If you have any questions about my flutes, please do not ask them here at the flute forum. Instead, please send my an email or a PM at the links listed below. Feel free, however, to make any comments here with regard to this thread.
Best wishes, Doug Tipple
Just wanted to send out a public ‘attaboy’ for a great simple design available to the public. Fun was had, and all fingers are intact.
No more gray, that makes both my tipples rarer.