As DIY-er, I rebuilt few sets and did not need to hone it ever, but I was already scolded by Mr. @Tester on the similar “caliper rebuild” topic here: Use silicone grease (Sil Glyde) to protect caliper boots and guide pin boots----a good idea?
Once, I encountered a caliper with a small rust spot, which I polished out with 2000 grit sandpaper, and I did not see any ill effects of that.
On recycled parts, I would check if it is possible to push the piston in with pressure not exceeding “reasonable”, just to make sure it is not seized.