If the IHS is concave and the HS uneven lapping will provide better contact and reduce temperatures - check the 10c drop in the link posted previously. Achieving even flat surface on the CPU and HS is the objective - if already flat dont waste your time lapping. Mirroring adds nothing as paste will still be applied to complete the thermal transfer connection.
MB and HSF are part of the overclock but CPU heat output is a main contributor to restricting the overclock. He has a good CPU(lucky swine -lol) but he hasn't maxed his overclock out. So when raising FSb and other parameters he will be limited by the amount of vcore that can be applied for stability before the resulting temperature rise causes instability or fries the CPU. Water and air cooling have a limit to what they can hold the load temps at no matter how good they are - so any reduction in the heat output under load is good to achieve the maximum overclock. That is why people use phase for extreme overclocking.
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