Ive always consider the lapping of rings as sort of "hand fitting". A process that follows lining up the base / rings with the barrel and insures the scope is held firmly by the rings without uneven pressures on the scope. Tightening of the screws holding the ring halves together is also an important part of stress free mounting of a scope. I don't use a torque driver, but do cross-tighten the rings such that the space between the top and bottom halves of the rings are about the same all the way around.
That said, I often opt to glass bed rather than lap to insure fitment between my scope bases and receiver and the inside of my rings to the scope. What I end up with is a very thin coat of bedding material that provides near 100% bearing surface contact.
To me it is no difference than the attention to detail that folks use when assembling accurate reloads. Attention to detail and minimizing stress between stock, action, barrel and optics all contribute to a consistent and accurate shooting firearm.
Silvertp