Paint Finishing on auto body panels involves several steps starting with wet sanding(also known as color sanding) the surface to remove dirt nibs, orange peel and "runs" with abrasive grades 1000 up to 2500. Next, "compounding" the automotive painted surface with a wool or foam pad and rubbing compound to remove sand scratches and bring up a high luster appearance. This is followed by removing the swirls left from compounding with a foam pad(usually gray or black "waffle or convoluted appearing" surfaces) and swirl mark remover. The final step is to apply a "glaze" or a polish to improve the gloss and offer longer term protection from the elements.
Often, the swirl mark remover step is really hiding or masking the swirls from the naked eye and after a few washings the swirls re-appear on the vehicle surface.
Recent developments by 3M now include a step using a swirl eliminator to "eliminate" the swirls. It's called 3M Ultrafine Machine Polish SE.
See Below to read about this 3M Perfect-It 3000 System: