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Should I use parting shot or you turn for a vgc regulation f incineroar?

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Parting shot helps with sweepers but u-turn chips down opponents. Try using incin with both parting shot and u-turn(Not filling up 2 of 4 moveslots),see which one you use more
Generally Parting Shot is preferred unless you're running Assault Vest.

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I would suggest Parting Shot like the earlier comments, lowering your opponent's SpA and Atk while switching out is better then just doing chip damage, plus Incineroar is quite slow even with full
EVs in Speed

Even Smogon's preferred VGC set uses Parting Shot.

so overall Parting Shot is more competitively viable then U-Turn.

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Is this just an opinion or do you have any sources to back up your claim?
It is my personal opinion, but here's some proof that Parting Shot is favored over U-Turn https://www.smogon.com/dex/sv/pokemon/incineroar/
And I used to play Sword and Shield competitive, so I encountered it a Ton in VGC Doubles
More evidence can be found here: https://www.smogon.com/stats/
1 vote

Parting Shot is overall superior for the reasons Halmar stated, but U-Turn does have a place on Assault Vest sets. Incineroar can sometimes run Assault Vest, as Intimidate already softens physical hits and Assault Vest lets it take on special hits as well. In that case, Incineroar is unable to run Parting Shot, so it has to resort to U-Turn.

Regulation F does have monsters like Chi-Yu and Flutter Mane, so if your teams struggles against those, you can try to use Assault Vest + U-Turn.

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