It does a very good job, I will come back with photos.
I give 4 stars because the cream that does the polishing was slightly opened at the bottom as someone else mentioned in the comments, so it's not a coincidence... however, it was enough for the job and there was even some left over.
Also, a second sponge for polishing with the varnish would be ideal.
I did the sanding by hand, which is important because you can tell when you need to move to the next sandpaper; I applied the cream with a drill screwdriver, I believe it wouldn't work by hand.
Have two clean cloths, one for each headlight, to wipe well after applying the cream.
When you go to apply the varnish, wear disposable gloves, both to avoid getting your hands dirty and to prevent dust from your hands from getting on the headlight—an important step.
Definitely use your own masking tape, not the one from the kit, as it is too narrow.
Take your time to apply the masking tape well and do not try to remove it until half an hour has passed after applying the varnish, because there will be cream residue that will stick to the headlight.
With patience, you get a very good result, about 80% of the original condition, maybe even more.