I can't answer your question, but out of my set of 43's, the San Francisco one takes the cake. VERY reflective surfaces...could almost be mistaken as a proof!
I've been through roll after roll of each and have noticed that typically Philly cents are a bit dull, and San Francisco cents are typically marred by die clashes and die scratches, which do affect the luster pattern. Although I've never given it a lot of consideration in the past, I would have to say that your best bet for a good lustrous coin woud be Denver.
I would have to say the "D" mints are better on average when buying original rolls. The "S" mints are second and for the life of me I can't figure out why the "P" mints are always more corroded.
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The Lincoln cent store:
http://www.lincolncent.com
My numismatic art work:
http://www.cdaughtrey.com
USAF veteran, 1986-1996 :: support our troops - the American way.
The P I just bought would be cameo if it were given to such a coin (not)
The S is a bit better than the others in my collection
The D is about the same as any other steel cent I have or have seen.
I tried to get a scan to post, but couldn't get it to come out correctly.