I think lapping rings is subjective to the chambering, weight of the rifle, intended use of the rifle, and whether or not a muzzle brake is used. Most people who say they don't lap rings are BR/F-Class competitors shooting little 6mm or 7mm rounds from very heavy rifles that produce very little recoil or muzzle blast. So they don't really need it for their use, but be careful not to let their limited views and opinions that only apply to the game they play be the rule for every rifle. Many of them opt for Burris Zee rings instead of lapping which have proven to be reliable on smaller chamberings used for BR style competition shooting, but you wouldn't catch me dead putting a set of Burris 2 screw Zee rings on something like a 338 Lapua.
When you step up to a 338 Lapua, 338-378 WBY, 300 NMI, Ultra mags, hard hitting ultralight magnum pack rifles, or other large caliber rifles that are wearing a muzzle brake which sends a shock wave into the next county when they unload a 90-120gr payload, it becomes a different story. You better have your scope mounted as solid as possible with as much contact between the rings and scope body as you can get or there will be trouble in that department. But even smaller magnums than those mentioned above can have just as nasty recoil and force exerted on scope mounts/rings if built as an ultralight rifle.
I lap and bed everything. Do all of my rifles need it? Not really, but why leave anything to question?
So for me, I just do them all because it's not hard to do. I especially take great care to ensure my scope mounts are perfect on hunting rifles so they can stand up to many other types of abuse while hiking and hunting in the mountains. There's a lot more that can knock a scope off zero on a hunting rifle than just recoil.
I shoot many different rifles from small 20 cal varmint rounds that rarely leave the truck all the way thru to 338-375R and 300 NMI which get heavily abused in rugged high country mountains. But they all get the same scope mounting treatment because when something isn't going right on paper or when something goes haywire while trying to make a shot on an animal, my scope mounts and rings are never a question in the back of my mind.