I drilled, threaded and installed a picatinny rail on the top of the receiver of my Remington 870. I installed this MESA Tactical rail and in the description it talks about being a drop in fit for the Benelli M2 as well as the M2 Tactical. I think you're good to go with any M2 Tactical compatible rail if you don't want the MESA Tactical part.
I bought this thread tap and this drill bit. A lot of people recommend buying multiple thread taps if you break one, but you really do not need more than one. Just tap nice and easy, use lube and often back the tap out and clean it. If you do that for each hole you will not have any issues.