I lap every new HS or chipset sink I get. I havent gone as far to lap any chips though, but sometimes I think about it, cuz you can see the bumps on top of some chipsets. And even my AMD CPUs leave the 'Athon' printed on the chip imbedded into my lapped heatsinks. Which means the printed logo keeps from getting a flat mount.
The heatsink will work fine as is... but, if you have the time and patience,,, lapping can drop your temp a couple Celeius.