For me it's a tie. I have 3 of each at the moment, but here's the thing. It is my completely unscientific and very subjective opinion that Collings does better with Martin-type guitars (D2H and CW), whereas Santa Cruz does better with Gibson-type guitars (Vintage Jumbo and Vintage Southerner). As I'm really into my Santa Cruz Gibsonesque models right now, I gave the nod to Santa Cruz in the poll (plus, I really enjoy my OM/PW when I need a change). Richard is a super nice guy, too--very helpful.
But really, you can't go wrong with either one.
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Collings CJ35
Martin OM-28V
Martin D-18
Gibson Jackson Browne Model 1
Gibson J-45 Studio
Taylor 714CE
Takamine Glenn Frey Signature
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