Just my experience... I find that I need to sand longer with each grit on the interior of bowls to achieve the same finish. I swear that each grit takes longer to sand on the interior. It doesn't make sense, and at times it doesn't feel fair! I should note that I gave up buffing most bowls about a year ago.
It makes me grumpy, but until I have an answer and a work-around, I just spend longer sanding the inside.
I talked with David Ellsworth about this, and he just smiled, laughed, and said, "Maybe that's why I turn hollow forms!"
One thing for sure, Zach........is I generally start sanding bowl interiors at coarser grits than I ever can with the exteriors.....usually by several grits. The reason for this is tool access. It's much easier for me to get a finer final tool finish on the exterior than it is on the interior......and, this could be a part of the reason the two surfaces, often times, appear to have differing shades of "luster". I quite often am using nothing but hand held sandpaper for all of the sanding on the exterior, but require initial disc sanding on the interior, prior to taking it to my usual hand sanded to 600gt.
Bill adds more dimension to the question.....and the answer. To answer some of his questions......
Watco Danish oil natural, is my usual go-to for a finish, followed by Beale 3-step buff. Most all sanding is done on the lathe, with an occasional piece that has some final sanding off the lathe. I don't always notice a difference in luster between the interior and exterior.....maybe some species are more prone to this phenomena than others.....?......and, it may be purely something I am doing that causes this. In any case, the difference in luster isn't a huge difference. I notice it, but I doubt those people who have my bowls notice it. I'd say the calabash deep bowls are more prone to this difference in luster, than shallow, or platter shaped bowls.
Leo's explanation that the light reflects differently is a likely contributor to this visual effect.
As I mentioned to Zach......I usually use disc sanding on the interior. This is because the tool surface is usually much less refined on the interior, than it is on the exterior. It also includes more tear-out than I ever get on the exterior......and, I know that is a contributing factor to how well a finish will take.....if the disrupted fibers go deep enough. That could be a part of this equation, as well. I'd say average wise.......I start sanding at around 100gt on the interior......but, my average start sanding on the exterior is at 240gt......that, in itself, is a pretty big difference.
ko