"...skip the filling..." Depends on the wood and what finish you're putting on. If you seal the wood then try to put on an oil finish, the oil won't penetrate. Tung oil, for example, will seal the wood and protect it from moisture.
However, wood is wood. Use the same techniques and products used on fine furniture. Polyurethane isn't used on fine furniture.
Sealing is more important in the barrel channel than on the outside. Even when glass bedding the action. If it's not sealed, the wood will expand and contract according to the moisture in the air. That moves the barrel around changing the POI seasonally at the very least.
Ummm.....wrong. I use HVLP applied laquer, WB finishes, Oils, Shellacs, Varnishes, and friction waxes....but sometimes Poly is just what the doctor ordered. On truly "fine" furniture you will more often see rubbed-out poly or shellac than anything else. Most "commercial" furniture is laquer..not because it's better, but because it's cheap/quick to do.
All poly finishes.
Poly will actually do a much better job of protecting the wood than anything else you can apply without a spray unit. In fact, I prefer to topcoat tung-oil finishes with 3-4 coats of wipe-on poly (regular poly thinned 40% with mineral spirits) because Tung does not offer much water resistance, and virtually zero protection against wear. "Tru oil" is a good product, as it contains both oils and varnish, so you get the best of both worlds....but it still benefits from a poly topcoat,
As far as porefilling? That step is completely cosmetic. If you don't mind the look of open pores, theres no need to fill them. Filling pores really is an easy step though...esp. with walnut. Once you have sanded to 320 or 400, slop on your chosen finish and sand it wet with 400 grit wet/dry (automotive) sandpaper. Once you've sanded it enough, sand it again

. This will make a "slury" of superfine sawdust and finish, and fill the pores nicely. Sand in little circles until you have pretty much used up all the finish you put on the stock, then allow it to dry. Once cured, lightly sand again (dry) with 400 grit paper or 000 steel wool to remove the haze, then apply your topcoat.
Or
Send it to my shop, and get out your chequebook
