A pinched or twisted scope tube and a resulting bound up erector due to a mis aligned receiver hole is something totally different from a drop tested scope.But, does it matter to the end result?
If I can drop my scope and rifle 9 times (3 on each turret) from 3 feet without a zero shift, what would lapping add? For me it sounds like chasing dust, or pole vaulting mouse turds. If someone can show me direct evidence that it makes a meaningful difference in shotting when applied to scopes I can drop, I'll consider it.
Yeah, that makes lapping a hard no for me. That is a massive down side.