There was an article on "Three Finishes for Maple" in FWW #163 (6/03) by
one of their regular contributors (Teri Masaschi) who's a finishing pro.

For a light look she recommends sanding to 180, then flooding w/
Waterlox Original thinned 1:1 w/ mineral spirits and wet-sanding w/ 400.
The wet sanding drives the finish into the eyes and leaves a
glass-smooth finish. One app only to avoid yellowing the maple w/ the
oil. Then finish w/ CAB acrylic lacquer, or a pale solvent finish
Behlen (Water White Restoration Varnish a particular recommendation), or
water-based lacquer or urethane. Use glossy finish for clear coat to
avoid the dulling effect of the flatting agents in satin or semi-gloss
finishes. If don't want the high sheen in the end, rub out the gloss
coat.

Her idea is to use the oil to enhance "pop" the eyes while the film coat
creates the deeper more dimensional finish than the oil alone...

She also gives a "recipe" for mid- and "antique" tones...