I bought a matifying top coat cause I saw some nice swatches on somebody's blog, I liked the suede-like effect on the nails. So I got Inglot to experiment with. I must say I'm not extatic about the results. Instead of looking velvety or suede my fingernails looked a bit off. Or as if they were covered with a protective foil of some kind. I think the matte finish would look better on ligher colours like light beige, once I get a varnish of this kind I'll place an update.
As far as the application is concerned it applies smoothly and I guess you need 2 coats for a fully matte effect (I applied only one). Being matte means also being white, so application of the coat may change the shade of your varnish substantially.
My conclusion is that if you like matte finish to your nails you should find this product satisfactory. I suppose I'll rather stick to gloss for the time being.
Disclaimer: I bought the product myself for my personal use and I am not affiliated with any company. I am not paid to do this review and everything I said here is my genuine opinion.