In this answer we proceed from simple observations to more trivial facts.
This answer is in progress and there remains to consider some cases for $N=6$.
We assume that $N$ divides the product $RC$, because otherwise it is impossible to tile the $R\times C$ board by $N$-ominoes, so then Omino always wins.
Observe that if Poly wins forwith $N,R',C'$$N$-polyominoes at $R'\times C'$ board and $R\ge R'$, $C\ge C'$ then Poly also wins forwith $N,R,C$$N$-polyominoes at $R'\times C'$ board. This is because then the $R\times C$ board with $R'\times C'$ board removed from the corner has a Hamiltonian path of adjacent cells, which can be tiled by $N$-ominoes.
For simplicity we assume that $R\le C$.
Omino wins if:
$N\ge 7$, because then Omino can chose an $N$-mino with $1\times 1$ hole and then it will be impossible to tile a rectangular board using this $N$-mino.
$N>C$, because then there is no tiling of the board using $1\times N$ rectangle.
$N>2R$, because then there is no tiling of the board using some $L$-shaped $N$-omino.
$N=4$ and $R=2$$R\le 2$, because then Omino can chose this tetromino:
x xxx
$N=5$, $R=3$$R\le 3$, and $C=5$, because then Omino can chose this pentomino:
x xx xx
$N=6$ and $R\le 3$, because then Omino can chose this hexomino:
x x xxxx
Poly wins if:
$N\le 3$, because then Poly can place the $N$-omino chosen by Omino at a corner of the board and then tile the remaining space.
$N=4$ and $R\ge 3$. This follows from the observation at the beginning of the answer and the factsfact that Poly wins forat the $3\times 4$ board.
$N=5$, $R\ge 3$, and $RC\ge 20$. This follows from the observation at the beginning of the answer and the facts that Poly wins forat the $3\times 10$ and $4\times 5$ boards.
$N=6$, $R\ge 4$, and $C\ge 6$. This follows from the observation at the beginning of the answer and the fact that Poly wins at the $4\times 6$ board.