I second Bill here.
CPU die are extremely flat.
The only exceptions were the P3's, but it wasn't the die itself that wasn't flat, the FCPGA P3 dies had a protective thermal interface coating on the die that was not flat. Very careful grinding with 1200grit sandpaper took that coating off to reveal the flat silicon die and a small gain as a result.
AMD CPU dies are flatter (with the exception of the etching) than anything you'll achieve through lapping. Lapping to remove the etching will just result in a "crowned" non-flat CPU core that will overall have less direct surface area contact with a copper plate than with the etching left intact.
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