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okay...I guess I'm just retarded...but Isn't my HeatSink/Fan/Processor already flat enough?

Why all this sanding? >>
Well, unless you are a hardcore OCer, there probably isn't any reason to lap your heatsink and/or processor. Also, as I understand it, the new processor cores are smaller and more fragile, and therefor harder to lap. People would lap celeron, P2, and earlier cores. These cores were still housed in metal. The idea being that if you could make your core as well as your heatsink perfectly flat, you would get much better contact and therefore better heat transfer. If the cores weren't flat, you would have to use more heatsink paste, which would degrade heat transfer.
Ryan