There is a part of every dining chair that gets finished as though nobody will see it, and it is the part people see most: the inside faces of the legs.
The logic seems sound. A chair is pushed in under the table for most of its life, and the inner faces of its legs are hidden behind the ones in front. Plenty of workshops finish them lightly for that reason - one coat, no polishing, move on.
But a chair is only pushed in when nobody is using it. The moment it is pulled out - which is every meal, and every time someone walks past a laid table - the inner legs are the surfaces facing the room. On a dark polished set they are exactly where the light falls when a chair is at an angle, and an unpolished inner leg reads as a grey patch against the shine of everything else.
So ours are finished to the same standard as every other face: the same number of coats, cut back the same way, polished the same. The legs are done before assembly, when every face can be reached properly, rather than afterwards with a brush pushed into a corner.
It adds a real amount of finishing time across six chairs. It is why a chair pulled out from this table looks the same as one pushed in.