It all scratches I would say, the question is how the scratches effect the gun and what effect it has on the gun long term. Im not a coating expert but heres my 2c.
A thick glossy epoxy coating scratches easily and looks worse the more scratches it gets, but it can be refinished in a way akin the teaspon shallows KES speargun thread without ever even really getting into the wood to fix up damage. The big downside to these coatings its its effing impossible to get it perfect (even most of the amazing sexy coatings you see people doing online arent so perfect in person) , it gunks the entire gun up and makes things not fit anymore, and refinishing the gun is a major ordeal requiring getting that perfect coat once again.
A thin penetrating epoxy matte coating scratches easily and looks worse the more scratches it gets, but these scratches reach the wood since the epoxy is "soaked" into the top layer of wood and not a thick layer. You can refinish by slapping on another coat of penetrating epoxy and it looks pretty good afterwards, but to me the idea of touching up a gun by mixing up a batch of epoxy, coating it, and then praying it dries evenly and without bugs etc in it is way way more maintenance then slapping on a coat of oil. And it would need to be done often to keep it looking good
Here's an example of scratches in my penetrating epoxy coated gun.
Oil coating scratches easily but looks the best when it gets scratches, it also looks the best before it scratches imho. Much better then matte epoxy. The huge trade off here is the scratches are 100% directly scratching into the wood with pretty much no protection against anything except water. Removing a scratch means removing wood. But they are hardly noticeable compared to epoxy. The other downside is needing to oil the gun often, but its not much of a downside imho. slapping a coat of oil on is extremely simple and quick. Pretty much looks perfect regardless of what you do. And for me is kind of enjoyable. Just a few minutes with a rag and youre done. No timing, no mixing, no thinning, no heating. If it didnt kill me to know how beat up my smooth edges will eventually become oil would be a no brainer for me.