I have had excellent results with Dunn-Edward's Block-it. I've applied it directly on gloss polyurethane, without any sanding, and have never had any problems with peeling, bubbling or chipping.

Is this Dunn-Edwards Block-it a primer or paint? Does it work equally well on cabinets?

It's a primer. We did an extensive remodel about 5 years ago. We had stained and polyurethaned wood doors and windows. We wanted a painted look, but didn't want to replace them. One painter gave us a really expensive quote to sand everything then prime and paint. Our GC got another painter in who said he could do it without doing any sanding by using the Block-it. We hired him and to this day there is not one spot on any of the doors or windows where the paint has failed. A couple of years ago, my DW decided that she didn't like the polyurethaned oak cabinets in the laundry room (they were kind of beat up). So I applied the Block-it and one coat of latex over it and they also show no signs of paint failure. The stuff does smell when you apply it though. If you'd like to test it on your cabinets, get a quart can and apply a small patch where it's not visible on the inside. After it dries, you can test it by trying to scrape it off. If it's like my experience, you will only be able to do it with great difficulty!

Zinsser BIN or Bullseye 123 primer in water based will work quite well, not smell, and the paneling I painted has lasted over 10 years and now some has been recoated due to faded paint.

Those primers can also be tinted to the final color---very helpful when painting dark walnut paneling a soft pastel blue.

The secret is that both those primers---and maybe the Block-it are shellac based. Shellac will stick to almost anything.