All I can say is that I go by the manufacturers reputation mainly. For a lot of things, I use Parks Oil Modified Poly that's made for floors. I do use it on floors but have a couple of tables that are finished with it too. With that for usage in something like your cabinets, I would thin it to about 75% poly with mineral spirits/paint thinner for the first coat, apply, let dry, scuff sand with 150 grit paper or a Scotch-Brite pad (made by 3M or a similar nonwoven abrasive pad), wipe down with a tack rag and do another coat with 85-90% poly. Go thru the sanding and cleaning routine and finish with 100% poly. If you are going to do it with a flat/satin finish, you just use that on the last coat.
Poly doesn't dissolve between the coats like shellac does. It just sits on the surface, so bonding between the coats is important and the reason for the sanding. You do not want to sand so much that you remove the first coats.
That said, and I'll be happy to answer further questions, but GO LEAFS.