If you take my comments as insulting to Taylor, which you seem to, you are missing my point. I think they make great guitars. There is, however, a limit to what a factory can do as far as individual adjustment.
Here's an example from another field that may help explain my view.
For many years I professionally built competition and high performance engines, primarily US v8s. One popular engine, advertised by the factory at 425 HP ranged from as low as 430 HP to 510 HP when re received them new and tested them on the dyno. This is the "tolerance" of mass production - all engines were OK but some were clearly better. However…blueprinting those engines (no "high performance" parts, just ensuring all tolerances/specs were at optimum) resulted in engines with a range of from 540 to 555 HP. This takes a LOT of individual labor.
IMO, that is the difference between a mass produced instrument and a Botique instrument. A good mass produced instrument is very good but the ones that are individually checked/adjusted/reasembled by "master" mechanics, CAN be better. Sure, depending on the skill/interest/dedication of the mechanic who did the blueprinting, it could be worse than a factory engine. But the factory engine assembly line can only take the parts supplied and assemble them, just as a guitar factory does. Some of those assembled parts will match, or be very close to the design specs; some will be less so. In the case of a guitar, one could argue that the only guitar that can "meet" the design spec sound-wise is the one that the Luthier made him/herself because the wood is different for every single instrument. Therefore, without "blueprinting" there is no way to ENSURE optimum sound is obtained from each guitar. Factory guitars cannot be "blueprinted," there is just no way to do that. HOWEVER, because of Taylor's quality control, machinery, etc, they are consistently excellent, but some are more or less "excellent" than others, as any of us who have compared identical models can attest.
"dana bourgeois & pantheon does not fall under this category & neither does huss & dalton -
Your statement about Dana Bourgeois is a disappointing attack on a luthier who has considerable experience and who has authored papers that are considered industry standards on voicing and other aspects of guitar making. Bad-mouthing someone from another company who makes instruments that consistently win praise throughout the industry is a bit mean-spirited.
""best" to whom
"best" to the one building the guitar or "best" the one that is buying the guitar & will be playing it
"""
I don't think anyone has ever disagreed with that and it applies to Taylor as well as to any other guitar maker; if you don't like the sound, you don't like the sound, regardless who makes the guitar. Andy's "vision" of what a guitar should sound like is no more or less valid than anybody else's vision. If you like HIS sound, great…that's really all there is to it. But I don't thing putting down other well-known and respected luthiers is necessary or useful.