Scott -- It's not the finish that's important -- mirror v. satin v. scratched -- but how flat the mating surfaces are -- the greater the contact area, the greater heat transfer. This includes the heatsink cap on the CPU, itself. Intel is notorious for having raised corners, especially on the cheaper dies. BEWARE: IF YOU LAP THE CPU, WARRANTY IS VOID. However, a lot of enthusiasts are lapping the CPU heatsink right down to the copper base because if it's not flat as well, there's really no point in lapping the heatsink on the cooler end. For most users, (not overclocking), stock is flat enough. So is the stock HSF, for that matter, notwithstanding the noise they make.
But you are correct in that there is a wide variance in quality control regarding the finish on that surface. I've gotten two Thermalright Ultima's, which have a beautiful mirror finish on the mating surface. On one of them, however, the guy on the buffing wheel must have gotten carried away, and buffed the corners down so the surface was convex. It took a couple of diligent hours to hone it back down to level, but had I not, the contact area would have been about the sizes of a dime. So it's definitely worth checking.
A good way to check your surfaces is to just coat each with a colored felt tip marker, then make one pass with light pressure over some very fine, #600 - #1000 grit sandpaper, laid on a piece of glass. Check for any high spots that rubbed off the marker. If it's scratched evenly all the way across, or close to it, there's no point in spending the time effort, (and risk) lapping.