"Lapping" is a fine polishing procedure like the one you do to a telescope lense. The purpose to make the surface blemish free and flat. It usually does little for the heatsink/fan if you already use good quality thermal paste such as the Arctic Silver.
In the day of old Celeron time, user actually lapped their CPU too. But the practice stopped when Intel brought out the Coppermine, which is a flip chip and therefore no heatsink metal plate on the external surface.
The Athlon die surface is not very smooth and cannot be lapped. AMD recommends using (thick) phase change thermal pad for their CPU. Go to the
AMD Tech Support site and download document 23794 for more information.
Lapping done by the inexperienced hand can actually hurt the heatsink performance if the lapping cause the heatsink surface to become wavy.
You can get more information on "lapping" by searching home built telescop at library or on the net.