I've got a couple of stories to share on this topic:
I was at the Martin factory in Nazareth a couple of years ago for a tour. Our tour passed by the "sound lab" where they test various instruments and I noticed several Taylors there. I asked the tour guide about it, and he said, "You can be they're doing that to ours, too."
I also have a couple of Martins that I really love--my grandpa's HD-28 and my new D-18. I love the D-18. It sounds great and plays great. I used it for all my gigs last summer. This year, though the binding started to come loose. It's a warranty repair, but I haven't taken the time to get it fixed yet. The end result is that my D-18 has been in it's case all summer while I've been playing my 314ce at all my gigs. The Taylor just seems "sturdier" if you know what I mean. It plays great and sound good, too. Not as good as the D-18, but still I like it a lot.
Oh, one more Taylor/Martin story. I was at a gig a while back and was playing my 314ce. When I finished, a guy came up and said, "Taylor huh? You should get a real guitar; you need a Martin!"
I replied, "Martins are great--I've got two of them. What do you play?"
He kind of hemmed and hawed and said, "Well...right now I've got a Peavey, but my next guitar is going to be a Martin."