im not an expert on the cabinet thing, but i scuffed the cabintets then degreased them, with lacker ( sp) thinner, and i caulked the inlayed centers and used wood filler on any cracks or knicks. also my cabinets had a decrotive lower beveled edge, so i added a section of trim at the bottom.
i also added crown molding to the top edge to dive it a bit of a custom look. i still have to trim out the sides of the stove, dishwasher and the microwave to make it look right.
as for my sink, yes i pulled the sink and cut my backer board to fit the hole and then cut the tile. i went with a heavy ass koehler black cast iron sink to match the top of my stove, it was a bit pricey but worth it!
i started to lay tile last night ill get some pics this weekend, of it and my sink, i love that damn thing, my other sink was only 6" deep and the new one is 8" deep so leah if you get a new sink GET THE DEEPER ONE!