You actually run a file backwards ?? Really... fastest way to loose a tool edge known to mam is running backwards.. I personally ca not watch that being done..
I am not a valve and head person but, in my own opinion, using hand turned seat cutting tools rely largely by using correct "feel", most fine work does.. Tvery nature of a workhardened workpiece dictates that it will take a firm cut to get through it...
I am not seeing why lapping should be involved before using Neways..