Given how easy the are to remove it just makes sense to so. That way just need to mask the washer and not have to worry about masking or damaging paint.
Keep in mind that polishing is not a panacea. If you have anything that is not on or just under the surface, those problems will remain and a new headlight assembly is your only (expensive) option. What's really annoying is that the nicer you make the rest of the car cosmetically, the more those headlights are going to be like sore thumbs
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