Many people that improving the finish by lapping will increase performance, while lapping will make the base less flat and so worse contact is had. Bill Adams supports this opinion, apparently,
Quote:
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Exceptional quality and attention to details: the base is lapped flat to 0.0005", and polished to near-mirror finish to promote optimum thermal conductivity. Users are advised that while flatness is strictly respected for providing the most significant benefit to thermal interface, surface polish is a cosmetic component and may vary slightly from one heatsink to another. Re-lapping or polishing the copper base is never recommended.
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I assume that came from him, but no evidence. Also, if you'll look at TMT's topographical photographs, the only hand lapped one (Cathar's) is apparently much less flat than all the machined ones.