Technically it should as both Poland and the UAE use the same model watch, but it will be down to the specific carrier if they are willing to activate a foreign watch on their service.
click here ➜ Apple Watch - Carriers - Apple
With that said, no, no confirmed or practical knowledge here, maybe somebody else who has done it can chime in with their experience.
As a general rule, buy the watch in the country you intend to use it in.
Also, the Warranty and by extension, Apple Care+ if you choose to purchase it in Dubai, will not be valid in Poland.
Apple One (1) Year Limited Warranty (UAE)
IMPORTANT RESTRICTION.
Apple may restrict warranty service for hardware products to the country where Apple or its Authorized Distributors originally sold the device.