I rarely lap rings, but do always check. I mount the rings, take the tops off, and hope the scope sets in nicely. Wiggle it a bit and if all is smooth, put the tops on and mount it. If the rings are vertically split, it’s not so easy, but can be done with care. I’d not put in tape unless it was recommended. I did use some one piece S&K rings, they recommended NAPA gasket compound of some sort. I’d probably do that before tape, as it would squeeze out and seal. But as long as you use a torque wrench, the right tape should be OK. I‘d be concerned about moisture and shrinkage of tape. Odds are you won’t need lapping or tape, we sure didn’t before we knew we needed to...
I spend much more time with thread locking compounds on ring and base screws, de-greasing the threads on the receiver and rings, and a good torque wrench than lapping compound. I think I’ve only felt like I needed to lap a few of the many scopes I’ve mounted. My two cents and I may be all wet.
