This would be a good question for the Mfgr. There are varying grades/quality of vinyl that does make a difference. Once you pick out your vinyl, ctc the mfgr. directly. Generally speaking, sheet vinyl in kitchens is OK to have lauan installed on top of the sub-floor. (It doesn't matter if the sub-flooring is interior or exterior grade plywood.)
As for the bathroom, yes, it MAY make a bigger difference. So, again, ctc the mfgr. My best to ya and hope this helps.