Difference between lacquered and polished chisels
Irrelevant in use, IMHO - Lacquer is essentially providing some rust protection in the warehouse before you buy the chisel. It will be removed from the working surfaces of the chisel, preferably by you doing a proper sharpening before use and as it is used, and if not, by wear in use. 

Polished would simply be polished, and have no lacquer to be removed. Again, the working surfaces will be sharpened (hopefully) and the polish won't matter.