FLL,
The LS does use a polycarbonate front lens. I use the word "lens" as a generic term meaning "clear element which is situated in front of the lamp/LED and isolates it from the external environment." As a layman, the usage is imprecise but descriptive. In any case, the coating on the outside of my LS lens is not AR but AS, antiscratch. It has to be there because PC is a relatively soft polymer. It's tough, but soft and scratchable. The only reason to use an actual AR coating on the outer surface (as I have on my eyglasses) is to reduce the appearance of reflections from the viewer-side. This coating also is a relatively hard coating, thus, AS. I've had cheaper glasses that were only AR coated on the eyeball-side (to aid vision by reducing stray reflections) and only AS coated on the outside for max toughness.
All in all, I'm not impressed with the quality of the coating on the LS. It is highly non-uniform, with very visible ridges and streaks. I'd much, much prefer a UCL element in front but, oh well.
Wilkey