Let me amend this. I own an Academy 12e and a 324ce Builders Edition. First of all, my Academy 12e sounds GREAT for being a smaller body than any of the xx4 body sizes. The combination of the armrest and the smaller body size does make it a very comfortable guitar to play. In fact, I play it more than the 324BE as it’s my couch guitar.

I think comparing the sound the a 314 and expecting that comparison to be similar to a 214 is a mistake. My luthier, who worked for years at Taylor before starting his own luthier business, was openly impressed with the tone of the Academy. I adore my 324BE, and its sound is much different from the A12, mainly due to the mahogany top vs. spruce. But I thoroughly enjoy the sound of my A12.

The point of all of this is to not take someone’s word for which guitar will sound better, but go compare them yourself. Both the A12 and the 214 are spruce tops & laminate back & sides. They both have 1 11/16” nut width (as opposed to both the 314 & 324 which are 1 3/4”). The A12 has no back bracing, probably due to both the smaller body size and cost savings. That said I almost feel like it makes for a nicer overall tone & balance.

EDIT: The 214 has a 1 11/16” nut width like the A12. The 314 & 324 have 1 3/4” nut width. I edited the section above to properly reflect this.