For a good accurate test I would suggest making sure the coats of poly are completely gassed-off (ie: can't smell any solvent when you sniff it up close) before you spray lacquer over it or you will definitely have a problem. And your poly "base coat" wants to be as if it were a proper finished coat, not just a couple of light passes that basically get absorbed before they begin to build.Also, I will test the clear lacquer over the poly on some scrap wood.
re: The pics - sides do show minor orange peel. I've had worse and got it to level & polish well. And top does looks like over-spray/dust causing the dull appearance.