I ended up using a Dupli-Color Head Light Restoration Kit (Part # HLR100) that consists of a polish and clear-coat, which worked extremely well. I am blown away by the results, the headlights truly look brand new. The Dupli-Color clear-coat didn't look, feel or smell like a paint type clear-coat, it has the consistency of slightly thicker water but it worked far beyond expectations.

I spent much of a weekend doing the whole process, removed the fascia and took the headlights off the car then wet sanded off the OEM clear-coat using 600 then wet sanded using 1000-1500-2000 grit sand papers then a wet 3000 grit sanding pad. I bought all the papers and sanding pad at an Auto Value store that had a comprehensive body work section.

After all the sanding I used the Dupli-Color polish and clear-coat (3X) and the headlights truly look brand new and crystal clear.