Personally, since I mostly forge/heat treat my own, I recommend going to AT LEAST 120 grit PRIOR to heat treat.....any coarser and the risk of stress risers/cracks is very real. In some cases, depending on the steel type, and the method of heat treating, I will go finer....for example, when heat treating blades in the salt tank, I can take it to nearly finished (400-600) prior to heat treat (when the grinding is easier), and reduce a lot of finish grinding/work.