Men's polo shirts vs. women's polo shirts
Probably the most important distinction when it comes to polo shirts is that of gender. Logical. Women's and men's upper bodies are very different in some respects. Accordingly, polo shirts for women need a different cut than the models for men.
Polo shirts for women are more or less like an X-shape: Wider around the chest, narrower around the waist and wider again around the hips.
Men's polo shirts, on the other hand, are more like a V: wider at the top, narrower at the bottom.