I have new hardwood flooring installed in my kitchen. I just had them sanded and finished. There are swirl marks throughout the entire floor. Is this acceptable? He has already put 2 coats of poly but I'm not happy with the results. I am meeting with the floor guy in the morning. I need advice as to how to handle the situation. I have pics but not sure how to attach

Usually another coat of finish will cover screen marks. Sometimes a new screen is used which makes scratches that only a thick coat of finish will cover. I have heard of floor mechanics that run a new screen over concrete before using on an uncured coat. Usually two coats of finish is recommended.
Ask what amount of finish was used. What is the finish manufacturers recommendation for coverage.
You may offer to pay for the finish for another coat, so it will look as good as it can
Three coats will take longer to fully cure so be extra careful using the floor for the first month.

He put 2 coats of stain and 2 coats of polyurethane and the swirls were still visible over the entire floor. They were not getting better with more coats of polyurethane. The swirls were darker stain then the floor so they are obvious. The floor guy came back and agreed with me. He said he would talk to some other floor guys and get their thoughts(which concerns me a bit). My floor guy says he has 15 yrs experience. He is going to re sand the floors but talked about doing some water treatment on them they may help prevent new swirls after sanding/screening. Any advise is appreciated

Sorry you have the swirl problem. If they are below the stain and the staining made everything show up then a re-sand would be necessary to get the right look. Popping the grain with water then letting the wood dry before staining allows a darker more saturated color with the same stain mix. You will need to have samples so you can see what color you are going to have. Small scratches like screen marks disappear with the popping process. Applying two coats of stain
will not be necessary to get the color that you want. It can take longer for the stain to dry and harden before the first coat of finish is applied, since more strain is absorbed when the wood has been popped. I usually wait a whole day in-between staining and the first coat of finish.