Is epoxy better than a lacquer finish?

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https://kinon.com/lacquer-surfaces-resin-surfaces-whats-the-difference
https://www.doityourself.com/forum/carpentry-cabinetry-interior-woodworking/220205-lacquer-self-leveling-epoxy.html
It depends on your project. Lacquer is an age old natural product producing a rich deep glass-like finish. Epoxy is a two part chemical that is often used in areas that see a lot of traffic or in outside conditions. It too is translucent. A lacquer finish can be damaged, while short of setting it on fire, it's hard to damage epoxy. You can tell the difference between a lacquer finish and an epoxy one. For fine furniture, lacquer, in my opinion, is the only way to go. Good luck.