Testing Lacquer v Polyurethane

Has anyone done any testing of how using lacquer v polyurethane impacts the sound of an instrument?  I have talked to different builders, some use poly, some use lacquer (some use linseed oil, some use shellac).

Really, I am just interested if anyone has done any testing of how using poly v lacquer impacts the sound of the instrument.  And, for the record, I currently start by applying Linseed oil, after that has properly cured, I put on put on a couple thin layers of lacquer.  I believe the linseed oil helps the wood grain really pop and the lacquer gives crispness to the wood and protects somewhat against damage.