If you want them truly flat, you would have to start out with 80-120 grit and 90% of the work is done at those grits, definitely wet sanding. It is quite a lot of work to get the large waves out. The waves run in the same direction as the fins so you can do most of the flattening in the opposite direction.
The really good news is, in my testing it made no difference whatsoever when I flattened and polished them. Even with a mirror finish I could detect no difference in temp droop. Hilarious to myself that I painstakingly sanded so many huge heatsinks before testing to see if it was worth the time
View attachment 3599703