What the thread establishes
The answer.
The practical consensus points toward figured hardwoods—chestnut, cherry, maple, walnut, ash, oak—as the most forgiving starting materials, with elm (zelkova) identified as a traditional choice for fuki-urushi in particular. Softwoods and oily or highly resinous species (teak, cocobolo, pine) are flagged as significantly more difficult, primarily because alternating hard and soft growth rings cause uneven lacquer absorption and create surface topography that is hard to flatten during inter-coat sanding. Several commenters report that these woods are not impossible but demand extra preparation; one practitioner describes using kakishibu (fermented persimmon juice, diluted roughly fifty percent with water) as a grain-raising and sealing step before the first coat of ki-urushi to even out absorption and reduce the darkening that bare softwood undergoes. The strongest repeated advice is to begin on inexpensive, easy-grained hardwood or even a cheap wooden utensil before committing to a finished box.
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What goes wrongOn softwood the softer spring-wood fibres absorb more lacquer and darken, while the harder late-wood rings remain proud of the surface and sand to a lighter tone, producing visible topography between coats. Pine in particular is described as repeatedly returning to the curing cabinet without settling into a workable, flat surface. The problem is compounded by the hygroscopic nature of the wood, which shifts surface geometry as ambient humidity changes.
What recovers itFor softwood, one practitioner recommends applying several coats of kakishibu diluted with roughly fifty percent water as a grain-raising and sealing step, sanding back between applications, before introducing a thinned coat of ki-urushi; this reduces differential absorption and the darkening that bare softwood undergoes. An alternative is to build a sabi ground early in the sequence to mask the uneven surface, though this sacrifices the visible grain that fuki-urushi is intended to showcase.