What I have taken to recently is this method: After scraping the stock to satisfaction, I stain with A.F. If there are going to be any "whiskers" this is when they will show up (why waste a step wetting wood with just water, when you could be staining?). I also stain now because I have a hard time seeing the surface of the wood when it is still white. With it stained, I can more easily see lumps, bumps, and scratches and remove them.
If the surface seems fine with no flaws, then, with the surface "whiskered", I will scrape the stock again VERY LIGHTLY, with the scraper laying almost flat on the stock. This just shaves off the hairs. Then, stain again and when finished, wash down with mild lye solution and then rinse it off well.
Scraping produces a smooth, but "textured" finish. Hard to describe. If I burnish at all, it is after the grain is filled (burnishing, by nature, mashes down the grain, and keeps your grain filler from soaking in). I use a piece of antler tip polished smooth. I don't use it much, but it is a handy thing to have. It can even be used to clean up some of the edges of your relief carving.