Originally Posted by Thumper
Not really. At least not if you're talking about polyurethane finishes. They are similar in terms of physical properties, just one is shiny. If you play naked, the gloss may exhibit a bit more friction against your bare skin, but not much more. Both pretty much uniformly cover the wood.
If you mean by satin or matte an oil-based finish, then yes, there is a difference. Not so much in comfort, but oil-based finishes are less restrictive on the soundboard, allowing somewhat greater movement thus a wider tonal or volume range. Given the size of the instrument, this may be a minimal effect.
In my experience, the type of wood, whether it is solid or laminate, and the build quality have a greater effect on the sound than the finish. Some woods show off better with satin, others with gloss. It's personal - I prefer a matte cedar but a gloss mango wood.