Although I've never tried it, I've always heard that clear wood finishes over a solid color result in a murky, dull appearance due to the lack of pigments in the top coat. Yes, lacquer is harder to work with and is a bit excessive for this application, but that's part of the point .

You might have luck with some of the new water-based finishes, many of which can have pigment added to them to make them opaque, and are less dangerous to work with than lacquer.

For me polishing starts with wet sanding at 600 grit, then 1000 grit, followed by three grades of car polishing compounds applied either by hand or machine, then a good furniture wax.

Stu