Lacquer doors are generally made from MDF or preferably moisture resistant MDF. They can be plain or profiled. The raw door is sanded and painted, usually with a 2-pot lacquer. The resulting paint coating can be in a variety of gloss finishes or matt. 2-pot lacquer is quite tough but it is still only paint. The hardness and durability will be much higher that polyurethane but less hard that that of your car.
Advantages of lacquering are that you can have any colour you like to fit in with your overall colour scheme. You also get a choice of gloss finishes from high gloss to satin. Disadvantages are that it can suffer scratching and damage, which is expensive to repair, and it might be tricky to match the colour in future, especially after fading.
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