Hopefully this will help, it's quoted directly from Don:
"The retaining O-ring is primrily just that; a retaining O-ring. It may provide a secondary weather seal but stabbing it with a needle won't cause any harm and you can then pull it out of its groove. The sapphire window is not prone to scratching easily.
Many of the S-27's have an O-ring on the reflector and once the window and window seal O-ring is removed the reflector may not drop out for you. A hard slam of the head, face down, can ofter get the reflector to advance forward a bit and you can then carefully grab the reflector lip from the outside with some good tweezers. Otherwise, you may fine the need to remove the converter by taking out the screw and you can then use a long needle or pin to push the reflector out from the rear by pushing the needle through the screw hole and into the back of the reflector."
I would check with the shoppe to see if they have the window seal o-ring, it wouldn't hurt to have a new one in there after you do your polishing job and to have a few extras as well.
Also, here are the o-ring types and sizes for the S27 PD just in case you need them:
XR27 & S27 Head:
Window Seal O-ring - 2 x 22 mm Buna (Nitrile)
Window retaining O-ring - #025 EPDM
Head to pak Seal - #017 Silicone (red)