I'm in the process of doing the wet-sand/buff/polish/wax dance on my H23 as well..
I found the Makita 9227CX3 polishing kit
at Amazon for $190 w/free shipping. It is basically the 9227C buffer and they throw in a wool buffing pad, wool polishing pad, two handles (the 'wrap around' one that normally comes with the unit, along with the straight handle that comes on the 9227CY model) and a nice canvas carrying bag it all fits into and has pockets on the side suitable for your bottles of compound, rags, etc... The difference between it and my previous Sears RO polisher is like night and day. Also, their free shipping is FedEx Ground, so I got mine 3 days after I ordered it!
I'm curious about the 3M pads though.. do they work with the hook-n-loop backing pad as supplied with the Makita, or do you need to purchase the 3M specific one? I would like to get a few extra pads and really don't want to fork out the extra bucks for a backing pad when I already have a perfectly good one!
Cheers,
Brad