I don't know, I see a lot of speculation in your posts Vin. To call the bottom "Unfinished" isn't even accurate. They're nickel plated after being cut and soldered.
If they intended to lap it because they determined that their cutting process was ineffective at producing an effective cooling surface, they would do so before the nickel plating.
I have yet to see a photo of a covered brand new cooler that has scratches on the bottom either, as you claim.
I agree that there is a textured base. I do not agree that this is necessarily a flaw and hampers cooling performance. It MIGHT be, but I would not agree until I saw proof, and so far no lappers are showing the kind of temperature improvements that would clearly point to this as a problem. For all you know, those channels and grooves in the base assist in spreading the TIM. That IS what IBM's engineers found, and I think you'll see that on the latest Power 6 CPUs, and if not, then probably future AMD chips.
Is it your contention that the unit Anandtech tested performed so well because it was manufactured using a different process from the retail units? I believe they actually did a review of a retail unit to show that their engineering sample was of the same quality, and found it to be worthy of their high rating.
No one is posting ad hominem attacks - I'm not sure that means what you think it means. Ad hominem would be attacking you by saying "VinDSL, you're stupid and you're wrong". No one is doing that. This is a discussion about whether or not Thermalright product in retail exists as designed, or has QC issues, which you seem to be implying about pretty much every aspect of the cooler (base flatness, base texture, heatpipe/base contact, soldering). I, and now a couple others it seems, are simply questioning where you see evidence for this. I don't think those are bad questions to ask.
I would suggest the fact that they have a team of engineers lab testing the product and then shelling out a ton of cash to have it manufactured makes it a fairly safe assumption that some, if not all, of these features are intentional.
If any of the symptoms of the "problem" (I don't concede that there are problems until I have been shown proof) are due to QC issues, then one would assume that not all products would show the same result. Based on the pics posted of lappers, I would venture to say that the product seems very consistent. It could be a manufacturing issue, but as I said before Anandtech found the retail unit to perform as well as the first sample they received... so while it is still a possibility, I would not put a lot of money on it myself.
As for your implication that we are in some kind of cult worshipping TT's products, well, I'm sporting a Scythe Infinity on my Opty, and I was disappointed in the mounting mechanism of the Ultra 120 (non-Extreme), and if you want to find some criticism of their products by me, you are welcome to do a quick search and you'll find it right quick.
However, I do happen to notice that you mention Tuniq Tower (don't remember anyone else bringing that up), and you happen to be running one of those coolers in your own machine (at least according to the link in your post) so perhaps your own motivations for posting should be more closely examined before you start calling foul on others, and shouting "BS!".