I had a pair of Vero 29s and a pair of Rosewill RCX-Z1 heatsinks so it was another good chance to check the effect of polishing the heatsink and using an expensive thermal paste. I drove them at 2.583A and here are the results:
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Stock heatsink with stock paste
Cold: 38100 lux - 39.7 Vf
7.5V: 36900 lux - 39.1Vf (3.15% temp droop)
5V: 36600 lux - 39.03Vf (3.94% temp droop)
Polished to 600 grit US and used Prolimatech PK3 paste.
Cold: 39000 lux - 39.6 Vf
7.5V: 37700 lux - 38.99Vf (3.33% temp droop)
5V: 37400 lux - 38.98Vf (4.1% temp droop)
So the stock heatsink seems to have slightly outperformed the polished heatsink but I think that is just the margin of error in the "cold" lux and Vf, because they are tricky to measure. But the important thing is, another data point showing
there is no point in sanding or polishing the heatsinks, even at high dissipation >100W. So I am convinced I wasted a lot of time sanding, but it was great exercise and I am very glad we do not need to do it