Taylor has pretty strict specs for how it leaves the factory, but once the guitar is yours, set up is purely between you and your tech. A good tech will want to know how you play and what your set-up preferences are.
Most manufacturers send their guitars out with action on the higher side, because it is much easier to lower than to raise. Lowering requires either sanding the saddle slightly or filing the nut slots slightly. [Raising the action means making a new nut and/or saddle, or using shims]. Taylor sends them out slightly high, but much closer to the final set-up than most. Thank the NT neck system and the QC department for that. FWIW, I have never needed set up adjustments on any of my Taylor guitars. I like a lowish action for fingerpicking purposes, but I also strum too. The factory set-up works well for me.