I do a very light wet sand before last coat, or maybe second last depending on how happy I am with the lay of the clear. I find this gets rid of any small imperfections or contaminants.
My understanding is that the poly "melts" the surface of the previous layer and that is the adhesion process between the coats. Am happy to be told otherwise if i am wrong. Definatley would not be the first time. On the very first coat onto the stained timber i use a thorough but light dry sand at 240 and give it a really good blow down with the compressor.