Guitar playing audiophiles, Martin or Taylor?

Agree with all about the personal nature of guitars. As Tom pointed out, even two guitars of the same model from the same manufacturer can sound different from each other (I noticed this when I bought my Guild F-212 years ago, choosing it over a couple of Martins and three other F-212s in the store). Have her take the time to play them and choose the one that suits her best, sonically and in comfort terms, ease of play, etc. Tom's post above is particularly helpful in this regard.

Taylor 414ce. Very nice.

First, I agree with all that point out that a guitar is a very personal choice.

For me, I've owned many Taylors (510, 614CE, 814 Legends of the Fall limited rosewood) and finally ended up with exactly what you are considering, the 314CE. The rosewood 814 had a beautiful exotic sound, but for some reason I didn't play it all that much (maybe afraid of putting a ding in it). The 510 just didn't feel right. The 614 was a bit bright (maple top). But the 314 is comfortable and has a clear, full sound, and I just love having it propped next to the sofa ready for impromptu sessions.

I have never owned a Martin, but from those that have, they warn that the less expensive Martins are not very good, and you are simply paying for the Martin decal. But the more expensive Martins are very good.

From that, I inferred that in the $1000 price range, the Taylors are the better choice b/t Martin and Taylor.

FWIW

Dudenbostel 12-fret all the way.

The Martin is a sweet guitar, with warm, rich, kind of tube-like tones. I've never heard a guitar quite match a good vintage Martin in those areas yet. That said, some of the larger ones can be uncomfortable to play for long periods. I picked up a rosewood Larivee Parlor guitar lately and am enjoying it daily. it's small, very portable, and has the kind of tone that keeps you involved and playing.