The hamon is created in heat treat, but polishing brings it out. Imagine if you sanded a traditional katana with 50 grit paper, the hamon would kinda disappear in the scratches, the opposite happens with polishing. Mild etchants & abrasives are used to develop the hamon, sandpaper being pretty common. The hamon should be popping well before 10K, but finger stones are around that level.