That a Taylor or any other brand could match the sound of a D-45 doesn't surprise me. D-45's are made to look fantastic, but the few newer ones I've played don't sound like much. My brand new D-18CW (Clarence White Special), on the other hand, is the best out-of-the-box guitar I've ever heard -- 90 to 95% of the tone of my '62 D-18. I'm just an old stick-in-the-mud, but I still think Martin makes the best flattops around. (OK, Mr. Collings, your turn.)