As you can see from the first photograph the film protecting the headlamps on my 2000 3200 had started to peel away
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After looking at various options I finally decided to bite the bullet and bought the 3M Headlight restoration kit off ebay having watched a number of demo you tube videos on how to do it.
Rather than try and mask the paintwork I actually chose to remove the headlamp from the cae and work on the workbench.
The 3M kit comprises a disc holder and various sanding discs. The first was P500 grit and you can see the results after the first dry sanding step on the next photo!!
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After this step you then repeat with 800 grit and then repeat again with 3M "trizact" Grey P3000 Foam disc with water. This is when you start to believe it might actually work as transparency starts to come through. The final step is to use 3M rubbing compound and as you can see from the final photo the results are pretty impressive.
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The kit is primarily aimed at yellowing plastic lights but the first sanding stage was able to remove the remaining film. I guess depending how bad your scratches are you can try this kit or some of the later stages of the process ie the "Trizact" P3000 or the rubbing compound.
Now I have removed the protective film I would welcome suggestions on any protection I should apply - 3M suggest Synthetic Wax protectant