Like the others have said, definitely point out the swirls. Just because you think you can get them out with your regular polish/wax in your normal package doesn't mean you absolutely can. You may need to get a little more aggressive and that takes more time and you should be compensated for that.
I always point out anything unusual-scratches, chips, bug/bird damage that cannot be fixed by detailing, etc. You want to make sure the customer knows exactly what you are able to correct and what is beyond the scope of detailing. If you don't, you risk an unhappy customer who will likely not use you again, but also spread the word to their friends that you do shoddy work, even though you do excellent work, it's just that you promised more than anyone can accomplish by detailing alone.