I just had the wheels on my FX35 powder coated and it appears that nothing was masked off. I asked him about the lug nuts seats and he said it wouldn't be a problem, just to check the torque periodically. Not exactly a confidence builder. Some further research reveals there are an equal number of people with opposing opinions on this.
After some hand sanding on the inner bore I went ahead and installed them for now. I'm wondering if I should revisit this and remove the coating on the tapered lug nut seats and possibly go over the flat surface on the back that rests against the rotor hub. I figure I can use sandpaper and a flat plate of some sort to flatten the back. Does anyone known of a tool that I can use on the lug nut seats? I need to physically confirm this, but they are probably 60° angle.
Possibly this:
https://www.amazon.com/gp/product/B07G1652GN/ref=ox_sc_act_title_1?smid=A2JCJW8DIP4OKB&psc=1