I "restored" headlights using the kits. It sands off the external surface, then you polish it back to smooth. However, I found that it tends to haze over quite quickly after the restoration. 3M Imperial Hand Glaze brings it back in one step.
From the 10,000 foot level, just treat the lenses as you would paint. If it is hazy and dull, polish it back using your favorite materials. I don't buy kits any more. I already own all of the necessary materials.
Bill