However, preference is also given to the needs and choices of clients because tastes vary from one person to the other. Light wood species like Maple would fit best with water-based poly.
For hardwoods like Fir, Ash, or Pine oil-based poly is perfect as the natural yellow tone gets further enhanced. However, this is not a hard and fast rule, as many clients are also fine with water-based poly on hardwoods.
A good flooring contractor will make sure to keep all the above factors in mind while helping their clients decide the best polyurethane.