You will get more for your money with an Eastman, Yamaha, Seagull, Crafter, Blueridge, Sigma etc etc... but an entry level Taylor is certainly a decent enough guitar for a beginner if that's what you want.
Don't let anyone tell you that an entry level Taylor is more guitar than you need to start out, it would also make a nice beater or travel guitar if you decide to pick up something a little nicer further down the road.
One of my mates just bought a Collings D3 as his first guitar (can't even play a D chord) solely because he "liked the look of it" so its all relative! I certainly wouldn't advocate this approach but he certainly has a nice guitar to start out with and can't blame his tools!
Good luck!
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Huss & Dalton DS-12 Custom (Italian/Mahogany)
Collings 000-2H (Sitka/Rosewood)
Dave King L-00 (Adi/Mahogany)
Gibson J-45 JT project "1942 Banner" (Adi/Mahogany)
Eastman E20P (Adi/Rosewood)
Sigma-SDR-28MLE (Adi/Madagascan Rosewood)
Sigma SDR-45 (Sitka/Rosewood)
Sigma SDM-18 (European/Flamed Mahogany)
Freshman FA400D (Engelmann/Rosewood)
Freshman FA300 (Cedar/Hog)
Voyage Air VAD-06
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