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Gloss coat is for the hard long lasting protection.
Matt helps the fig look a bit more real and does protect your paint though not nearly as well as gloss. Matt can be re coated on older figs as it will rub off over time on well handeled figs. Just insure you get the fig clean and dust free before adding another coat.

Metal figs - gloss coat ( enough to insure its covered ) then matt coat.

Plastics figs- (I do gloss first) Matt is probably enough as the figs rarely have enough weight to scratch a matt coat no matter what you do to them in the normal way of gaming.

Armor and large figs gloss then matt. Coats are really to your liking.

As for decals, I use the brush on sealers for decals.
gloss the section to aply decal'
use decal solution
apply decal
use decal solution over decal until its how you want it
gloss coat over the dry decal. ( this erases the "halo")
Matt varnish over the whole thing to blend it back in

if your using satin coat you would use satin as your final coat vs matt.

I use WalMart Color place for the gloss and GW Matt and or Testors Dull coat.