I've used it when I bought some on sale about 10-12 years ago. It's only OK and there are so many much better products & ways to polish headlight housings today that the Meguiar's is a moot product now. *Not that I think my way is better than the Meguiar's but, it's cheaper.
*I polish my headlight housings with ULTRABRITE Toothpaste w/ a buffer then coat with TWIS&S with the best results I've ever had. Still, not saying that this is the best way, it's just my way using what I have in the garage w/o buying more products.