Greg at WCR says he rockwells all the gears and then cryo's and miro polishes the gears.
He also said that the cryo brings the up the rockwell and then the polishing also brings up the rockwell about just as much as the cryo.
I'm sure it will not resolve a steel composition issue but I'm thinking from the sounds of it, it'll be better than just the raw un heat-treated metal being exposed after the undercut as far as durability and wear.
Greg also told me about how he has done testing with the cryo and the micro polishing on a 421 cub's override. He said that the they used to wear out the actual back cut that throws it out of 1st when it's shifted and now he's seeing no wear marks after the same amount of passes, approx 50. He also mentioned about a MX team he is doing work for where they'd get 6 months of racing on a trans and then it'd be worn out and he tried this process on their trans's and now they're getting 2 yrs out of them before they worn out.
Not 100% on this but my pops is basically a metalurgist so I'll ask him about it and see what he says.
If it works sounds like cheap insurance to me.