There are only two times you need to lap your heatsink. The first is if you bought a heatsink that for some reason isn't flat. This used to be more common in the past, but doesn't really happen now. The second is if you get a heatsink that has been painted ALL over. Paint isn't a good thermal conductor, and should be removed from the base of the sink. Again, doesn't happen so much now, though I do have a few green and black heatsinks from yesteryear...
Third is if you really think doing it will drop temps 5c. I however doubt these claims.