I'll probably make it a bit smaller than 24˛. Too big and WB touchs IHS edges so it's not good, but too small and you loose too much contact area even if pressure contact is increased (to get a thinner TIM2 essentially). Balance is not easy, but final difference won't be enormous too (heavy load needed). Don't put too much thermal paste and that's all, problem is the necessary pressure to minimize its thickness, what bow achieves easily because contact area is very reduced when analyzing contact paths. A flat-flat situation remains the easier solution for everyone in comparison of milling again the baseplate.
0.75 mm is not really necessary because max IHS flatness defect is ~0.10 mm based on my measurements on several CPU (Intel says 0.05 mm max, but never achieved :D). That's why I put 0.1-0.3 mm maxi to make the base step, that's enough to avoid the IHS ridge along the perimeter. If you have a very thin base like MP-05 for instance (1 mm), you can't make a 0.75 mm step because you'll fragilise the whole WB and it will be bend easily under pressure. The Storm stiffness isn't really impacted by the 0.75 mm because base is thick.
Central IHS area is generally quite flat (a bit convex on dual dies), IHS edges are (always) the major problem. Let's say that a ~4 mm square ring is bad on IHS, that gives us a ~22˛ area. You can see the "
copper ring" when you lap the IHS, it's the bad part to eliminate in priority, all the rest is pretty good and flat if you continue to lap it because copper appears everywhere in a same time very quickly. The Swiftech bow only gives a ~0.1-0.15 mm convex height difference at the contact and it's sufficient to make a difference, even with a non lapped IHS.