We do it chris, saves having to colour the foot with the rasp, we fill our hoof oil pot up from a Dodson and horrel soya oil drum. The horses lick it off. Veg oil is jut as good and cheap.
Anything extra you can do for the horse, the client likes it. Putting the finish on the hoof is cheap enough and fast enough, and as Chris says, it dresses it up a bit for the customer. A no brainer, in my view. I'm NOT saying it is a substitute for a clean finish. Edit to add, it looks especially nice on black hooves. Regards
to be honest John my everyday work does not need polishing , the foot is finished off with the smooth side of the finishing rasp and a slap of hoof grease , i really cannot see the point of a polished finish with fine grade paper or blocks , the periople is natures protection
I hate rasp marks, rapid changes of direction of the rasp etc and oil doestnt hide that, might even make it worse. But I find it saves chasing a rasp round the foot to make it all blue.