Re-lapping a head only makes sense if it was misaligned and developed an uneven wear pattern.
If the head surface looks fine, there’s no reason to lap it – doing so would just remove material unnecessarily without any positive effect.
It depends on the surface of the head. When a Revox head is flat there is not much material in the gap left. So when you lap the head the gap gets wider and higher frequencies will suffer. If the surface of the head is uneven or if it has been readjusted then lapping may help to get a better contact between head and tape.