In general, lacquer finish is a bit more durable than nickel plate, and it has warm and mellow sound. Lacquer finish is the traditional finish for saxophones, and it creates a warm, rich tone. Nickel plate is a more traditional finish for high end saxophones. However, nickel plate is also more prone to wear and tear, and it requires more frequent maintenance.
Nickel plating is a very durable finish that can last for many years, and it produces a sound that is brighter and more piercing than lacquer. Ultimately, the best finish for you depends on your individual needs and preferences. If you're looking for a saxophone with a more traditional sound and finish, then a lacquered saxophone may be a better choice. If you're looking for a saxophone with a brighter sound and a more durable finish, then a nickel plated saxophone may be a better choice.