I think you may have some bad information about the process they use. The idea of applying both lacquer and varnish struck me as improbable, so I checked their website:

"A Tune-Up is our proprietary wood reconditioning process. We start by separating, then removing, the build-up (dirt, grease, wax, smoke and dust) from the woodÂs original finish. Then, we touch up and blend the areas where color may have faded and apply a special colorant. Finally, we can treat your cabinets with a special penetrating oil that restores dried-out wood fibers or apply an entirely fresh coat of finish."

So their typical "topcoat" is either a penetrating oil or a fresh coat of some other unspecified finish. My guess is that this sort of process could certainly spruce-up the look of worn cabinetry, but the effect is probably short-lived. I'd consider doing something like this to improve the look of an older kitchen when selling a house, but I wouldn't think of it as an equivalent to new cabinetry or true refinishing.

Thanks for the clarification. I'm a little concerned that you think one coat of finish may wear off relatively quickly. I would rather go with painting if the reconditioning would only last 1 year or so.

I'm going to contact them again to get more details on the actual process because I definitely wrote down 1 coat of laquer and 2 of varnish!