There are basically three different types of tube or pipe fittings could you tell which ones are likely what have?
1. Through type: the hole is slightly larger than the OD of the stub, the stub can (but does not have to) penetrate the entire thickness of the header. This one has the largest cut-out on the header so is tough for header thickness compensation calculation also requires relatively much larger header size than that of the stub. It is lest frequently used but can still be seen on such like boiler steam drums.
2. Tube seat type: the stub sits on top of a machined flat surface with groove around it like described by metengr, the hole has the same or larger diameter of the stub. This type is most frequently used especially for shop-manufactured headers. The flat shoulder surface and groove help to get good dimensional and welding qualities. These are normally made by digitally-controlled machining and welding equipment. The stub for this type also has to be small so that there is room for making the shoulder and the groove.
3. Set-on type: the hole diameter is the same as the ID of the stub, the stub sits right on the header. This type has the smallest opening on the header so requires least strength compensation and you can also use commercially-available self-reinfored sock-o-lets (for small stubs) or weld-o-lets (for larger stubs) to totally avoid compensation calculation so it is widely used for on-site repairs and modifications. It also does not limit the size of the stub because a fish-mouth shape can be used. Due to the higher cost of the stubs, this type should not be seen very to have many on, such like, your superheater headers.
All of these types work as long as they satisfy code requirements. Which type to use is normally decided by economical and feasibility situations.