Depends how bad the finish is. On most newer cars, less than 2 years old, a SMR might be in order. If the car is neglected and run through the swirless ::roll eyes:: car wash at the once a year a compound is in order.
There are also different abrasive levels within the SMR and Compound categories. A fine SMR will be the Meguiar's #9 2.0, 3M Swirl Mark Remover, maybe Meguiar's Speed Glaze or Hand Polish.
Clearkote's Vinalla Moose, Pinnacle PCL, and P21S/S100 SEC are really fine polishes. They do little to swirls, maybe cover them up a little, also 3M Imperial Hand glaze or Meguiar's #7, Mother's Sealer/Glaze.
Then there are medium polishes which are in between SMR's and compounds. 3M Finesse It II or 3M Perfect It III Machine Glaze come to my mind along with Valugard's Machine Polish.
There are the light compounds, 3M Perfect It II Fine Cut Rubbing Compound, Meguiar's DACP. Then there are heavier compounds 3M Imperial Microfinishing compound (medium) or 3M's super duty compound (heavy.)
A search could turn up some good results on abrasive levels of products.
Jason