Hello.
Well, there's two sides to this argument: You heatsink's base might be unflat, but if you sand too much, you can sand through the heatsink's heatpipes as they're very thin.
You should test if your heatsink's base is unflat with a razor blade first (Holy a razor blade across the surface, then see if any light can pass through it).
Usually though, it's a bad idea to do so. The risks outweigh the benefits.

Well, there's two sides to this argument: You heatsink's base might be unflat, but if you sand too much, you can sand through the heatsink's heatpipes as they're very thin.
You should test if your heatsink's base is unflat with a razor blade first (Holy a razor blade across the surface, then see if any light can pass through it).
Usually though, it's a bad idea to do so. The risks outweigh the benefits.