So many things to compare. The tone woods appear the same. Body shape/size/design/string gauge/string material-brand/luthier set up are all factors. I don't own a Martin, but have 2 Taylors. They are great guitars.
But there are so many amazing guitars. In my collection the two "best" guitars tonal wise (To my ears) are my Prestige Eclipse Koa and my Guild 12 string. Completely different guitars. The Taylor Koa is right there as well. Prestige
https://www.prestigeguitars.com/ is a boutique manufacturer, much like Morgan
www.morganguitars.com . Both can produce an instrument that is hard to find from any big manufacturer on the wall at your fave guitar shop.
The Prestige Eclipse Koa I have a preference for as I was able to select the actual wood pieces that they used to produce the guitar for me.
I have played a couple of Martins and I do want to add one to the studio soon.
Sadly, it is all wasted on me as I am still a bit of hack.... lol
Cheers