Most ally rims are anodized, so polishing isn’t required unless you tear them up. Two best advantages to ally rims are potential weight savings (for the correct application) and anti corrosion benefits. Spokes are the same provided the rim style is the same. Cost is a factor, but, there are some inexpensive ally rims out there just as there are inexpensive steel rims. Cost is all about quality on both. Quality of chrome, circularity, tolerances, etc.
As a rule, ally costs more than steel, simple as that. Manufacturing techniques are similar, and finishing them both involves extra steps.
You can find both steel and ally rims in wider sections. Spoked rims as a rule are not tubeless. Some have run tubeless tires on spoked rims with no ill effect, but the lip design of a spoked rim differs from a tubeless mag. Be aware of that. You can run a tubeless tire on a spoked wheel with a tube, rim tape cover the nipples, and some care.