why would you tumble polish them and is it better?
It isn't better, just a part of basic cleaning.
This, along with primer pocket cleaning, running a nylon brush through necks, and outside wipe off of carbon/case lube.
Have never annealed any cases either, how does annealing improve the load?
Whether annealing improves load consistency or not, and whether it improves case life, depends on your sizing plan.
I deep body dip anneal before 1st firing so that my cases fully form quickly. Then I may re-anneal a batch years down the road.
I can get by with this because I keep all sizing to a minimum.
Dip annealing is not full annealing. It's a rational stress relieving.
I dip to mid case bodies when I do it, which is not very often.
As far as what improves a load, I can think of no reason that annealing, in itself, would.
Annealing makes brass softer, which may or may not be good for a load. This could also lead to more sizing need, which brings a real question of consistency. If your brass is not consistent in thickness (full length) and your sizing of it is any more than needed with harder brass, then annealed or not, that brass thickness accepts/stores energy differently. And of course, if relying on annealing, it better be perfect annealing to help you.
I reproduce exactly what I load develop with, which
does not include constant annealing.
Now & then I'll see some departure in case character. A battle with shoulder bump, or matching of pre-seating forces for example. I might even have a case throwing shots. This is stuff I catch and separate pretty early on. For what I think annealing might save, I'll toss em in a box, and when I get enough of that, I'll reset the whole batch (not just that box) with another dip anneal.
I'm getting ready to reset a batch of Lapua 223 cases that shoot really well. I have around 35 reload cycles on them, with no FL sizing.
On resetting, I expect the 1st firing after to be 'off'. But they'll be right again with the 2nd firing onward.
Works for me