Lapping will mostly just keep your rings from marking the scope.
Bedding two pieces bases with a jig or carefully bedding a one piece scope base will correct any planar differences between the front and rear ring.
Which will protect the scope's finish but mostly it helps lighter thin walled scopes to track correctly. The heavier tubed 30mm scopes will generally track no matter what.
I guess you could bed talley lightweights using an old scope or lapping bar to align them.
