Just a picture showing water based polyurethane [floor] varnishes: four layers of semi-gloss on Silver Birch (Betula pendula); and four layers of matte on White Oak (Quercus alba).
The birch one became more glossy than I expected, and also imparted some yellowing of the wood.
The idea behind matte varnish for the kitchen cabinets was to make them stand out less in a very small kitchen. It didn’t change the wood appearance very much, but did cause swelling.
London, UK; Boston, MA