I regularly wet sand cars, it's pretty easy and can remove less clear coat than normal polishing for bits of the car that would require it.
it's normally for BMWs as their paint is rubbish and full of orange peel... or if I have scratches that are too deep to polish, but not deep enough to paint...
Doing a full car takes time, knowledge and big balls to do it, and there isn't many "professional detailers' that actually do it, or I would trust doing it...
OP, I would recommend that if you just have 'very small surface swirls' and you are not trying to either get rid of orange peel, or use the car for show purposes that you go down the polishing route.
for Audi paint (which is normally hard clear coat) I would recommend Scholl S17+ polish.. this can be used as a 1 set to remove swirls and it can finish down nicely to leave the paint looking very nice and glossy.
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