John,
About the only worry with lapping is ending up with a conical seat that is too wide, as these will be prone to leak. Instead of providing a better seal, it makes matters worse as the alignment of the needle needs to be that much more perfect else the cone of the needle and the cone of the seat are held slightly apart. Nor does the wider seat seem to impart any self alignment properties. It just leaks. The ideal would be a knife edge, the needle could be at quite an angle and still close up the hole, but this is not practical either. So a narrow seat is best.
If you have replaced the needles, then there are no worries about a groove in the needle to rectify. Unless you over do the lapping!
-Doug