Further to the above - a thought late in arriving -if the dealer has said he'll get some body shop person to polish it out he has accepted that the car is not of satisfactory quality as it stands (otherwise why offer to pay for remedial work?). Document that. Sufficient grounds for rejection - within the first 30 days you don't have to allow an attempt at repair.

Comments:

The majority of customers either wouldn't have noticed, or wouldn't comment. Unfortunately this in a way sets the bar for what a reasonable person would expect.

However - chap demonstrated that the finish was of the essence by paying extra for paint treatment. This should if there's any justice give him/her a stronger position.

The dealer would probably argue that the offer to polish it is goodwill without admission of liability.

It's too late now, but I always assume that dealers can't be trusted to wash a car. One wash with a sponge or use of squeegee can be enough to cover a car in swirl marks. I let them wash our Outlander and Roomster after services (out in all weathers, rarely polished and frequently covered in pigeon droppings) but I forbid them to wash my MX-5 which I keep clean.

My own bias perhaps, but I think paint protection is a con. Buying it from a dealer will make it more expensive and as likely to do damage as prevent it.

There is already a lacquer coat. Paint thickness is typically not very thick at all these days, but thick paint just makes bigger chips. Paint protection's not a force field, it will still chip. It might be a bit easier to keep clean and shiny until the surface becomes less smooth, which will happen quite quickly.

Swirls are a fact of life and can happen even with careful cleaning. I use the two bucket method for washing the Mazda, with noodle mitts rather than sponges. It has a lot of light swirls because it was a dealer demo car. I haven't attempted to polish them out because I don't like to remove material - the paint is super thin. One or twice a year it gets a good wax - I clean the surface by claying, then use Snapseal followed by Naviwax. Until the wax wears off, the wax fills the tiny scratches and they are all but invisible. Because I keep it clean, I can wash it with a weak solution of Autoglym shampoo that doesn't seem to take the wax off, at least not all in one go.

I'm not a 'detailer', and I wouldn't go near it with a machine polisher - nor would I want anybody else to unless I knew for certain that they were competent. In this case, there's every chance that a machine polish by a randomly chosen 'specialist' will do more harm than good.

If it were me, I might try giving them the option of giving me £1000 to cover the refund of the treatment cost and rectification, or take the car back for a full refund. Accepting a 'fix' could be the start of a long and dispiriting saga.