Shims are mainly intended to prevent damage to the core. Any heat changes are just a side effect, and probably negligible.
A razor blade is KIND OF okay to use. Just be careful not to gouge the heatsink at all (in other words, keep the blade flat against the heatsink and don't push down too hard). You'll eventually have to use alchohol and/or acetone to get it off anyway, so don't sit trying to scrape every last bit with the razor.
Lapping is not intended to MAKE grooves, it's intended to remove them and smooth the surface even more than the manufacturer. The better the finish (a good finish is almost mirrorlike; alpha copper-base heatsinks are like that, as well as others), the better the heat dissipation. What you want is as much metal as possible touching the core of the processor. Ideally you'd never want to use any thermal compound at all, but it's impossible to get rid of all the microscopic pits and grooves; even something cut with a laser has some, though you might have to use an electron microscope to see them well. The thermal compound is intended to fill in the imperfections that you simply cannot remove. So, you'd prefer to have as smooth a base as possible, with as little filling in as possible, so that as much metal contact is made as is possible. This is why with Arctic Silver you don't want to use too much; the heatsink pressure for one thing will squeeze out most of what you apply (getting it all over the rest of the processor) and what's left will serve to separate the heatsink from the core, which means a LESS efficient transfer (even though Arctic Silver is a good interface, it's still not as good as not having a "middleman" at all).
Oh yes, I've found that baking a heatsink makes it easy to remove the thermal pad. It heats up enough to become liquid (I just use a toaster oven at 125 degrees and check it once in a while), so it can be wiped off, then acetone can remove any remainder (after cooling a bit of course, but warm is still good). The only downside I see to this is that the thermal pad does melt, and melt into the heatsink. It's impossible to totally remove the residue, but I'm at least not doing any worse than someone that uses the pad then replaces it with AS afterwards, and it's probably not too much worse than scraping it off and cleaning it.