'CortezPearls', shouldn't the spirals correspond to individual secreting cells of the pearl sac? Just guessing... since there are no differentiated structures in that tissue...
How about anotehr hypothesis: could these structures be layers throughout the pearl, much like wood grain is? Obviously, with a different arrangement than the directional nature of wood grain.... If so, then peelin, polishng, cutting... sections of various types and directions would
each produce a different effect!
Also, not sure how much to worry about polishing as dumbing-down

enhancement... if it does depend ALLOT on the 'quality' (i.e. whatever property of the nacre) of the material anyway... This is no rhetorical question: I do not know and never heard of a source doing this sort of survey - of 'polish-ability'

In absence of data, I am trying a parallel with the sapphire and, say, tourmaline' heating situation: how the overall effectiveness of the treatment to boost up quantity in a certain quality range determines the tratement's impact on value... No idea with which of the cases pearls would be more alike..