Richard:
Everyone will have different opinions on this - I actually use two different finishes, depending on the wood. [
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Usually - but not always - I polish with MM to 12000. If the wood is commercially stabilized, it should shine like glass at that point. What you cover it with is up to you, but I typically use 3 or 4 coats of Deft spray gloss lacquer. or a couple of dips in PSI woodturners dipping lacquer.
I recently tried polishing with HUT plastic polish after MM, and then a BLO/CA top coat. This was on Dyed/Stablized BEB. I really like the way that worked and will probably continue to do that as a time saver (10 minutes for BLO/CA vs. 2-3 days with lacquer).
Here is a
LINK to the BEB pen. The picture isn't great, but the shine is really good on the finish.