depends on the rings really. Ive used some nice rings that never left scratches, and I've used other that are so far from round the edges cut into the scope finish like knives *cough Ruger, cough*
Lapping is still a good idea though, it will make the contact area uniform and distributes the pressure evenly, give you better "grip" and be less likely to damage a scope tube from being slightly out of alignment.
Ruger rings use some stubborn steel that is very slow to lap. I can't say for sure but my guess is they machined them and then heat treated them, which when the metal heated/cooled slightly warped the concentric areas. Even when lapped to about 60% there are still gaps you can see between the scope and tubes on all my Ruger rings.
My burris rings were softer lapped very quickly and nicely.
I had a pair of seekins precision that never required lapping.