Let me mention Lowden, a wonderful guitar maker that has only been cited once or twice here so far. I've only ever seen one of 'em, ever, and it may very well have been the very best guitar I've ever laid my hands on.

Every guitar *is* different, which means that one particular Taylor will probably be "better" (for you) than one particular Martin, while another Martin (or Gibson, or Lowden, or Santa Cruz, etc.) might be better than either.

Having a luthier custom-make an instrument to your personal specs would be nice, and would also (as mentioned above) contribute to the ongoing support of an important "dying art," but you are committed to your purchase before the guitar is made. I'd rather have the option of trying out various instruments and making my choice based on their actual sound.