Several 65 μm thick epitaxial diamond films prepared on (100) Ib substrates by high power pulsed microwave plasma assisted chemical vapour deposition (HP-MPCVD) are studied as a function of surface treatments by cathodoluminescence (CL) and photoluminescence (PL) spectroscopies. They are either asgrown, or polished, or etched by a microwave oxygen plasma, or after applying subsequently the two last processes. In CL spectra, bands due to defects occur at 2.3 eV, 3.07 eV, 3.7 eV and 4.7 eV, the last one being specific of polished surfaces, with nearly no contrast in the luminescence image. A fundamental result consists in demonstrating that the defects induced by polishing can be removed by oxygen plasma etching. Additionally, in order to assess how luminescence spectra originate from a peculiar depth or not, a bevelled sample is studied. PL spectra are acquired on the sample side while CL spectra are measured at several points on the bevel top side till to the Ib substrate. Comparison of the two sets of result show that the H3 signal originates from the Ib substrate even if it is present in the CL spectra of the film. An analysis of the change in the intensity of the TO free exciton line, defect bands and H3 signal, along decreasing photon energies, as a function of the thickness of the remaining HP-PMPCVD film, is performed with the help of a model taking the diffusion of the unrecombined excitonic pairs and the re-excited photoluminescence into account. CL images recorded at specific wavelengths, which do not show inverted contrast, are also assessed. From these data, the exciton diffusion length is evaluated to 11 μm in the major part of the epitaxial layer except for the first 20 μm close to the Ib substrate where it decreases down to 2 μm. This study sheds light on the interpretation of luminescence spectra excited by an electron beam in undoped diamond layers. Defects bands due to damages induced by polishing and etching processes are also documented.