I do think polished is a little easier to Shine up, however, it definitely shows scratches and scuffs. Brushed cleans up just fine and your eye is not drawn to scratches as much, which for me, makes it better for a working brewkettle, but thats just my opinion. My fermenter is polished 304, and I do see the scratches, my kettle and HLT are brushed 304, and honestly I don't notice imperfections as much. In any case my fellow JerseyBrewer.....Wilserbrewer....Hit the nail on the head with Bar keepers Friend, its wonderful stuff.
...I use it to clean up everything in my brewery, even the skankiest used kegs to bright and shiny.