The higher the polish the better the finish .
BUT .
Old barrels with many rust spots and surface unevenness's may look better cleaned up to a bright coin finish so a slightly subdued black will cover a multitude of faults .
Backs vary form a deep heavy black to a light translucent for which do need a higher polish .So which are you going to use ?
All depends on your personal choice as to whether you want the finish to look like black chrome or a deeper lustrous finish .
Personally I like barrels to have a sheen rather than a shine but that my choice . .