The "quality" argument cannot have credence at maunfacturer or even model level. It is only valid when considering indivigual guitars, irrespective of make and model. Some Martin guitars do not live up to the name and, on the other hand, some Yamaha guitars are superb.

I had a Yamaha LL-11E which was wonderful. Then, after owning a poor Martin 000-18 for 18 years I found a Martin HJ-28 which is a real humdinger. The Yamaha went in part-exchange and the Taylor, which I had previously bought in NYC, stayed in its case until I sold it privately last year.

I've played loads of Martins since - and other high-end guitars such as Bourgois, Froggy Bottom, etc, etc, - and some of them were okay, some good and some not so good. The only one I bought is a Martin OM-35 which is the best of them all.

I never once played a really good Gibson, but then I'm in the UK and I'm not convinced they export the best of them.

Howver, if I only had $500 to spend, I'd buy the LL any time. Horses for courses, or rather budgets.