The tool was made by Reg Reimer back in the mid-late 90's.
It was made specifically for removing machine marks from 7m blocks and heads to achieve an Ra of less than 30. in most cases, the Ra is closer to 10. I had to search high and low to find one, but there is a guy on here that owns one and is willing to rent it out. If you search for "lapping tool" you should be able to locate him.
I use them on the head if it needs it. My machines linishes heads, so there are no machine marks to remove. A linisher is basically a huge belt sander turned upside-down and light objects, manifolds, heads, etc... get a quick visit to the linisher after being machined so I don't have to lap them.
Most machine shops laugh at you if you ask them about lapping. Some older shops have lapping tables, but it typically takes about 4 hours to lap a block, and at $65-85 per hour for shop time, that gets spendy. That said, it is cheaper to get the tool yourself, but they are VERY hard to find these days.
-Jake