You don't need to polish a car before installing PPF. Many shops will tout this as "we go the extra mile" when all they are doing is wasting time and pulling off clear coat.
PPF Hides anything that isn't a deep scratch, meaning swirls, even 1000 grit sanding marks, will disappear with PPF. We like the Koch Chemie H9 Heavy Cut and their M3 MicroCut.