Covering lacquer has been thought to be better to have flatter surface. But Patek try to give relatively rough surface (looks sand blasted) on covering lacquer. The dial seems glossy if you see it squarely.
But from an angle, you will notice that the surface is changed to matte. Maybe to improve visibility of hands from dial, Patek gives rough covering lacquer in some models. I think that is very wise way and now many dial makers are following to that attempt. Please check the dial of Breitling new Chronomat.
HIROTA