You should pay attention to how the wood appears prior to clearcoat. Roughness and bump. For the clearcoat, if the underlying had any significant bumps after sanding, you might want to have some of these show through - think something like topcoat bump = 1-5% of the underlying, then on top of that add any bump scratches that are only visible on the coat, and on top of that any large frequency random noise to disturb a fully flat coat which is not realistic.
For a mirror like polished topcoat surface finish, consider sharp glossy or at least very low roughness. If you go with roughness map, it should only be for imperfections, scratches, and fingermarks etc. Can coat roughness be mapped now? I haven’t tried lately but it was buggy, requiring a separate glossy node for topcoat.
If you go for a thick epoxy/resin like coat, consider darkening the underlying diffuse at glancing edges. A high IOR coat value (1.75-1.85 iirc) doesn’t cut it as far as “darkening” goes. It’s not the IOR that causes the darkening, but the thickness.