As others have said, whatever level of finish you have on your epoxy will transfer through to any top coat materials.
On my tongue box, the exterior cedar was tinted with TransTint dyes, followed by 3 coats of Raka expoxy, and the 3 coats of Emtech EM9300 urethane finish from Target Coatings. (I shot the Emtech EM9300 with a cheap HVLP spray gun made by Wagner.)

Because I had the time, I sanded between the epoxy coats. Even with sanding, as you can see in the above picture, the epoxy surface was not glass smooth and these imperfections can be seen through the urethane top coats.