IF you were going to create a parth that requires machining and is also required to be hard, explain why you would machine it in the annealed state before you did the final quench and temper process fro strengthining.
If you machine it in the annealed condition, it will be easy to machine. Then you can heat treat it to a higher strength. However, parts often warp slightly during heat treatment, so sometimes it is necessary to leave a small amount of extra material on, then do the heat treatment, then machine the last bits of metal off.