I've found sanding is unnecessary if you're just trying to remove the haze and yellowing. Sanding might be necessary if it's pitted.
There's a reason I suggested removing the headlight would be the best bet.
I bought a few 3M polishing kits when they on sale for $4 each. Those kits are what made me realize I can go straight to the polishing step. Of course, sealing with UV protectant is necessary or the lens will yellow within months.
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