IMHO Finishing wood/metal is like hair styles and picking a shampoo?
Every geographic area has different 'best' preferences based on availability, and local design choices that are popular. Many folks pick a best without every trying the 50 other products in market, as not every brand has sales or distribution that is easy to find locally.
+1 Oil based Polyurethane is best.
I prefer oil and solvent based coatings as they add depth and character that a water clear water based coating can not offer. When using WB finishes, it is really easy to make project look like it was dipped in clear plastic and was made by IKEA. Arm-R-Seal is super easy wipe/brush/spray on coating for home use. The 2 part old school commercial coatings used on bar tops and will last decades covered in beer. And SW pre-cat CAB Lacquer is super easy to use when you have low humidity, is easy to touch up, and looks like like every commercial kitchen cabinet you have ever seen installed.
Regardless, my personal ranking of water based single part clear top coats:
Last place - Minwax Anything
Polycrylic is not a poly, and has worst durability in market. All the Minwax poly finishes are temperamental to apply without defects. Minwax is bottom of barrel of products from Sherwin Williams. Just say no thank and find a different brand, unless you like personal
Flagellation.
#5 -
General Finishes High Performance
Not a polyurethane, is a clear acrylic. OK for drawers or small unused decorative boxes, but not durable enough for table tops or bookcases that will get scratched with dusty books slide off/on shelves regularly.
#4 -
GF Enduro-Var Polyurethane
There are two Enduro Var product lines. The commercial line performs better than retail grade for me. EnduroVar has pink tones, they get worse with longer shelf life. So if your local retail stock is over 6-12 months old, may find a strong pink tone. The pink is supposed to disappear after dry/cure, but really old stock will retain some color. The pink is especially noticeable on white wood like maple or birch, and is worse with thick film build. Use only fresh stuff, and it works OK.
#3 - Varathane
Ultimate Polyurethane or Varathane
Crystal Clear Floor Finish
Floor finish has clear aluminum oxide filler which improves durability, but not as transparent on grain details with thick coating. Both Varathane are water clear, but have slight blue haze with thick coating. The floor finish has worked OK on veneer table top refinish job I did a couple years ago, has minimal scratches even with 3 kids. I spray Ultimate Polyurethane on drawer boxes, and shop furniture with great results. Works well for small boxes too, as long as blue tone is acceptable. With low temperature incandescent lighting, you don't see any color. But hit it with high temp LED lighting and blue is obvious (to me). Coupled with cheap BORG pricing is hard to not use it when cost is most important criteria.
#2 - Gemini
EVO HYDRO-PURE Clear
Not a polyurethane. More like an acrylic modified Lacquer. Is one of the most durable commercial WB top coats, with a large processing window that makes is easy to apply. Has no pink/blue tint. Passes KCMA finish requirements for kitchen and bath cabinets. Works best with extra hardener. I use it for any/all commission cabinetry work I randomly do for friends and family, where quality is more important than saving $20/gal.
#1 NONE. There are zero 'best' water based single part polyurethane coatings in market.
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If you open the rankings to include 2 part materials that use hardener/catalyst; there are more options. Although the choices are limited as the number of WB polyurethanes in market is limited.
Target
Em9300:
Is sold as single part coating, but is too soft without additional cross linker. Looses it's outdoor rating with cross linker as well. I like the Em8000 Conversion Varnish better due natural amber color tones, but it is not a polyurethane as requested on OP. The EM6000 WB lacquer is also a decent coating (with cross linker) for anywhere you would use lacquer (except table tops or gaming surfaces), although the Gemini EVO has seemed more durable so far. All of the Target coatings are more expensive for me as I have to pay shipping. So I have used a max of 1-2 gallons each on very few projects.
Renner 2K - Urethane M750 product
Get this locally, and can't find any English product references as Renner is Italian company. I am told Renner WB products have large market share in Europe commercial cabinetry, but they have a ton of different products and hard to nail down which ones are used. Acts more like a conversion varnish than a poly. The most durable clear top coat I have tested. Have only tested this coating on 1 small box, and stain samples. But this will replace Gemini as my choice for any future commission work.
BTW - The above is my opinion based on my hands on testing of ALL the products, not internet reviews I read and regurgitate in the forums. My favorite coatings always seem to be the commercial materials, and not the stuff sold at retail. Once I started using commercial grade finishes, the quality of my finish work improved dramatically. TBH - have no idea if it is better materials, or the professional education/support i get from the a commercial distributor that ensures better looking finish? But thanks to old age and experience, and the industrial grade materials, I can apply a finish with more than acceptable results.
Thanks for reading to end. and as always, YMMV