So finish, as rated by manufacturers, is irrelevant, due to other factors making more of a difference. It would also be of no use to test that, as optimally, you would want something to mate perfectly with the CPU, which is, of course, NOT flat, and not perfectly smooth. Having a perfectly flat, perfectly smooth surface would only be useful if the other surface was the same. That's what I'm seeing, I'm not sure if you're saying that, though. So, the only practical reason that manufacturers hand lap to a high grit would be look, so you get compliments, like Cathar up there? Now, with hand lapping, you can get a better finish, but a more circular, and thus less flat, surface, correct? I personally don't think that I could afford anything that could measure the temperature difference between a finely finished, flat surface, and a fairly well finished, fairly flat surface.
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