If you have a reseating tool then go ahead , sometimes easier/better to replace taps unless it's a pain to remove existing ones &/or you would like to keep them.
Yes , couple of turns with the cutter (not to much pressure) removes most low spots , the brass seating will clean up to 'roughly' 1/4" depth , cheapie/nasty/horrible/ taps will differ.
Depending on which type seat you may need three different cutter sizes , should be supplied with re-seating tool.
These cutters won't work with supertaps.
After cutting seating crack open water supply before fitting tap body.
All good 'time served' plumbers used to carry a seating tool.
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