Wheel refurbishing starts with repairing the damage by either sanding or grinding the affected area then bringing back the polish or if a painted wheel, cleaning/primer/paint/clearcoat - gloss, satin or matte.
Headlight refinishing starts with the cleaning and sanding of the yellowed area followed by polishing (up to 3000 grit), then using a 2K clearcoat to bring back that "new look". Headlights can lose up to 75% of their luminosity over time. Refurbishing not only makes your vehicle look better, but yellowed headlights can be a danger at night.