Is it best practice to use English as the base of a translation-ready theme?

The default language of WordPress is always English (en-US). Regardless of what your site language is set to. This is what the entire WordPress community expects for the language of source strings, and how many translation projects for WordPress will be set up too.

So yes, it is bad practice to choose use different source language from the system you’re writing for.

You could choose to ignore best practice, but with Polish you will run into a technical problem too. WordPress has a built-in limitation that you can only define two source forms of a pluralized string. This is actually a limitation of the gettext system, which is biased towards English. In their own words: “the coding standards for the GNU project require program being written in English”. You could say the same of WordPress.