Polishing is grinding, not coating
A polished floor is produced by grinding the slab with progressively finer diamond abrasives, exactly as a lapidary polishes stone. There is no topping and no coating. Between the coarse and fine stages a chemical densifier is applied, which reacts with the concrete and hardens the surface from within, and the subsequent passes then burnish that hardened surface to a shine. Because the shine is the concrete itself, there is nothing to peel, delaminate or yellow, which is the fundamental advantage over an epoxy floor.