Worktop I have is just plain cheap shutterply, using the better of the 2 faces as the top, and as I had a lot of the whole board left made a pair, so that I can eventually have 4 surfaces when they become damaged too much. Finish is plain unsanded, as it came from the mill, though I could give it a finish of furniture oil if needed, but stains, chips and burns are all part of it being a worktop. Last one was a complete postformed double bullnose Formica tabletop, but I left it when moving, as it was way too big to move to the new place. Shutterply is cheap enough that a sheet cut to size ( you buy the whole sheet or a half sheet in most cases) is a good worktop, and if it gets too bad you just turn it over, and eventually buy another one cut to size anyway to replace it. 19mm is good enough thickness wise for most cases ( 3/4in for those in the USA) and while it is generally made from mystery wood ( in my case most likely from Black Wattle or Sapele) I have gotten imported cases with plywood sides that are good fir and even some that came with a teak plywood case, depends on the country of origin.
The rest of my furniture I prefer an oiled finish over varnish, mostly because a well oiled finish is a lot more borer resistant, and I really do live in the borer belt, so they are a constant problem, eating all untreated wood, and most treated wood as well. Used to be that composite board was borer proof, due to the manufacturing that involved a formaldehyde bonding agent, but these days that is no longer used, and the water based bondings are just yummy to the borer, so they will do nasty things to chipboard as well. Only borer resistant particle board these days is marine heavy duty type, which still uses a formaldehyde boding, though it is a lot more expensive, and an absolute murder on cutting equipment unless you use carbide tipped blades.