Why we stop sanding at 120 grit
The appeal of reclaimed pallet wood is its history: saw marks, weathering, the ghost of a stamp. Sanding to 220 produces something that looks like cheap new pine and throws away the only reason to use the material.
Hardwax oil sits in the fibre rather than forming a film, so a hot cup or a scratch can be repaired in place years later. A polyurethane finish cannot, which matters in hospitality more than almost anywhere.
