That's a really good question, since it has recently been discovered that the lacquer has a large effect on the sound quality of the finished instrument. Today, the Gibson Custom Shop builds some expensive and good-sounding guitars, using the old nitro-cellulose lacquer (which is a problem because of environmental and health issues).
All other electric guitars from Gibson and other manufacturers, are lacquered with modern synthetic lacquers, such as acrylic or polyurethane lacquers. Instruments that are lacquered with these artificial substances, look very good, have a durable finish, but the sound quality simply is not there. The tone does not come through as it is damped in the plastic. The tone adapts the soft artificial sound character of the plastic lacquer.