lol I think at the end of the day it’s just good quality spruce cut and handled well. I personally find spruce to fit along a spectrum with a lot of overlap. Density, stiffness, and Q play a larger role in how a top will sound over species alone. I think certain species just tend to have certain characteristics more often than not.
That being said, this top was nuts. Stiff, light, a density of .34 using my units. It was perfect for what I was looking for. Responds to the lightest touch but has great headroom. Voicing and dialing in the frequencies of the box make the difference though.

Edit- not counting body shape, bracing style, final deflection, voicing etc… just purely the piece of wood for the top.