Oh most definitely. I am a big fan of both builders. I used to own a Bourgeois and I love the Santa Cruz 12-fret 00s. There is an outrageous Bourgeois Brazilian/Italian OM at Mandolin Brothers right now. If you don't particularly like the Martin sound, there are many options out there.
But neither of those guitars has old growth Brazilian rosewood that has been played in for over 40 years and both cost more than my conversion cost, thanks to the low price I got on that destroyed Martin.
And neither of those builders make guitars with the sound and dynamics of a Martin. But if we all liked the exact same thing, there would only need to be one guitar company.
To each their own but, like Goldielocks, I find the particular tonal pallet and balance of overtones and undertone in a Martin to be "just right."
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