I have made them by myself. Buy some neodym magnets with a heat resistance up to 160°C / 320°F. There are differences.
Use a drill press and some high strenght loctite and you are good to go.
They can not hurt. The oil flow in the engine is: Oil pan - Oil pump strainer - Oil Pump - Oil filter - Engine (Crank, rod, cam) - back to the oil pan
While the oil filter catch all particles, the magnetic oil drain plug help catching iron particles before they enter the oil Pump. The oil pump also have very thight tolernces. It can not hurt to protcte the oil pump a little bit from "Chewing" iron particles.
If something really went wrong, they maybe catch a tiny screw or nut that maybe get loose inside the engine and hold them secure in place.
There where a story this year from one of the editors in a german Oldtimer magazine, he gladly found a mysterious, small part on the magnetic oil drain Plug of his own MG A oldtimer. After some head scratching, he found out that it was some sort of weird pressure / thrust washer from the camshaft. It could have lead to serious damage in the long run.
So, while it´s doubtfull that you really need magentic oil drian plugs, they really can not hurt.
In a motorcycle they are almost a must, they catch all particles from the gearbox and clutch. It´s allways a lot more compared to a car.