I tend to disagree, linseed oil dries to a fine finish if rubbed in or wet sanded, and the dried resin bonds with the wood itself and is very durable indeed. The problem is the length of the drying time. If you have time on your hands, there is nothing that will compare with it in my opinion.
Tru-oil is an adequate substitute, but I would wait for 24 hours at least between coats otherwise it can turn into a gummy mess; and you have to knock the plasticky shine off it afterwards - either with light steel wool, or buffing with a rough cloth.
I have experimented also with other resin based mediums that are used in oil painting to perform the same task as linseed oil, figuring it might be as good but dry faster, and a product called Liquin which is used as a glazing medium seems to work as well as Tru-oil.
A couple of very thin coats of spar varnish can do alright as well, applied with the fingers.
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