Moisture. An oil only penetrates dry wood: below 18% for an oil or a hard wax oil. Let the wood acclimatise in the room where it will live; in the cold, oils do not dry, and lacquers and shellac alike bloom white in a humid atmosphere.
End grain. The ends of a board, the edge of a table top are fibres cut clean across: they drink far more than the face. Under an oil, one coat more; under a stain, a quicker wipe so they do not darken.
Sanding through the grits. You go up without skipping a step — 80, 120, 150, 180 — because each grit erases the scratches of the one before. But where you stop depends on the finish: 120-150 for a floor, 180 for furniture under a hard wax oil, 180 at most under an oil, because a finer grit burnishes the wood and closes its pores. Under a lacquer or a varnish, on the contrary, you go to 220, grain filler included. Under a stain, the sanding must be faultless: it magnifies every scratch. A Water Stain raises the grain slightly: wet the wood, let it dry, de-nib, then stain. The moves in detail are in Wood finishes preparation.