Okay I've read all the newer posts in here once again, and I particulary appreciate 'Spaws analysis of all the variables that go into creating the final sound.

Having said this, and, assuming all things being equal (nut and saddle material, bridge, fretboard, etc.etc

If we took 2 identical Collings D3s, OMs, or Martin D-28s, with one being of Brazilian and the other Indian....)......Is there any fundamental difference in the sound?

And for what it's worth 'Spaw, I agree with you 100% about Collings. I have one,(an OM3H) and in addition to all its perfection in construction and sound, etc. ... it has the finest, easiest playing neck I have ever encountered on ANY acoustic guitar, bar none. It was the neck alone, that sold me on this instrument.

(You can mug me for starting this thread :-) ..but be gentle. )