For utf8_general_ci they are equal (except for ł, which is not considered a MySQL error), and with 5.6 you can also use utf8_unicode_520_ci, which correctly processes all Polish characters. Use utf8_polish_ci to treat accented and unstressed characters as different.
select 'abcde'='ąbćdę' COLLATE utf8_polish_ci
>> 0
Demonstration "no mistake"
select 'abcde'='ąbćdę' COLLATE utf8_general_ci
>> 1
select 'abcdel'='ąbćdęł' COLLATE utf8_general_ci
>> 0
See the bug report here: http://bugs.mysql.com/bug.php?id=9604