Understand this! If you lap the cpu die, or heatspreader, your WARRANTY is GONE !!!
I would lap the base of the heatsink only if its not smooth.
If the manufacturer leaves an obvious machining roughness to the heatsink base contact surface then I would lap it to smooth starting with wet or dry auto body sandpaper, (possibly) 200 then 400, then to a 600 grit, [I say (possibly) because you may be able to start with 400, or 600, depending on how rough the surface is, you may not have to start with 200], reason being the cpu heatspreader is going to be rougher than a 600 grit polish anyway, so going up to 800, 1200, 1500, and beyond is just a waste of time, money, and elbow grease.
You will still be using a good thermal compound between the heatsink and heatspreader anyway.
By the way, you can polish to a mirror finish with a copper heatsink base, by keeping the paper dry and leaving the copper residue on the paper and continue using the 600grit paper beyond when you think its stopped cutting anymore.
The copper residue left behind starts to polish the heatsink base, metal to metal and if you continue the sanding process it will polish it, I've done it many times.
I first discovered this simply out of desperation, because I'd run out of my higher grit sandpapers, it was late at night, way past dark thirty, and the stores were closed. Ripleys