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I thought that the idea with an oil finish is to dispense with the top coat of clear. No slick surfaces and easily repaired as opposed to a hard coating. Coat with wax after that. If you are going with poly, then stain (or not) and put the poly on by itself.

Stain or color in your coating can help hide some of the imperfections.

Well an oil finish supposed to penetrate the wood
and does not create a layer on top of the wood like
lacquer, poly or enamel. Danish oil is not really a true
oil is more like oil with varnish in it. Tung oil and boil
linseed oil are what you can call true oils.

Pigmented stains and toners can help disguise imperfections.

I prefer Danish to tung or linseed, tung and linseed take forever to dry, it can literally take a couple of days, I've finished drums in both. Danish is great. It soaks into the wood hardens and protects the wood really well. I have drums with a clear coat too. Clear coats scratch rather easily, but the coat is on top of the wood, so it does give it some minor protection. But really, if your drums are gonna get scratched the poly is too, and then to repair you have to recoat the oil then the poly, so I prefer the danish.

If a scratch is bad enough, then I just sand it and rub some danish in that spot and 24 hours later it's dry and ready to go. So that is why I recommend danish. I don't wax either. I like the more matte look of the danish.