I'm in the process of modding a different Cold Steel knife (TiLite), and for what it's worth, the liners on this knife are not very hard. I base this on the fact that I can easily file them with a standard file.
Even if the liners on your knife are hardened and you can't tap new threads there is another option for moving the clip. Basically it's a reversal of the screws. What I mean by that is- you drill a new set of holes, then run the screws from the inside of the knife out and use nuts to secure them. Instead of seeing screw heads on the surface of the clip, you would see nuts. Using this method there is no need to tap the holes.
It might be possible to use low-profile button-head screws for this method if there is enough clearance between the blade and the liners that the blade won't hit the screw heads when the knife is closed.
But if there isn't enough clearance, you could always chamfer the holes using a chamfering bit (this gives the holes a V shape), and then use flat-head (V head) screws. The V head fits into the V-shaped hole making the head of the screw flush with the surface of the liner.
If your liners are hardened you will likely need a carbide drill bit to drill the holes. Cobalt might work, but carbide will easily cut through hardened steel. And if the liners are hardened, and you need to chamfer the holes, then you will likely need a carbide chamfering bit.
Of course all of this drilling would need to be done with a drill press.
Even if the liners aren't hardened, tapping stainless steel using such a small tap can be dicey. And small taps can be easy to break. If you don't have experience with small taps, and if you know someone who does have a lot of experience, I would advise that you either let them tap the holes, or have them give you a good tutorial.