I don't know, but is lapping to a high mirror finish really that beneficial? I know lapping it flat is important in order to remove any concave or convex imperfections and that usually gets fairly mirror like just using 1000 grit. If you were matching it to an equal mirror like surface and could manage to apply the exact amount of thermal compound so that you weren't floating the smooth surfaces completely apart on a layer of thermal compound, then maybe it might make a bit of difference. (One member uses his Arctic Silver as the liquid for wet sanding so that the final grooves that are left have a better chance of being filled with thermal compound versus the silica/aluminum oxide that sandpaper is made from).
Always wondered if a laser would work well. It should make a fairly flat surface, but will it turn the surface into an oxide of the material from heat?
If you do this please let us know if it did matter though, I am curious.
And what kind of silver heatsink are you making? Pins or fins? You might try taking the shine off of the radiating fins/pins or even run them over a sander to make deeper grooves in them. This simple action can increase surface area and improve turbulence (which aids in transferring the heat into the moving air). Also soldered is better than pressure fit for pins or fins, but if you are using pins at least remember to drill them smaller than the pin size and then freeze your pins and heat your base so that the base will shrink around the pins and the pins will expand to make an extremely tight pressure fit.