From what I gather from two great luthiers, the general principle for acoustic instruments is: the lighter the neck the better (within the structural requirements) as less sound energy is absorbed. So a high quality mahogany neck should give a more responsive instrument all other things being equal. Walnut is reputed to absorb sound more than any of mahog, spanish cedar, rosewoods maple. Again wood quality is very important.
The Magic really starts to happen when you can play it with your eyes closed
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