I am deciding on two woods. One has a polyurethane aluminum oxide finish and the other finish is described as UV acrylic epoxy. Which is better?

Aluminum oxide urethane, it’s a poly based product and can be screened and recoated with standard urethane. UV acrylic epoxy needs more prep to recoat with poly, it has to be sanded more aggressively. As far as I know the only reason they use epoxy is because it can be dried almost instantly with UV light which the factories love for obvious reasons. There may be other reasons that I am unaware of but as far as I know it’s a cost thing.

Don't care about cost. Which is better?

He did say, it takes more effort to remove the epoxy. So I come to the conclusion as far as wear.......