Nothing magic about it.
Action and scale length are the major factors in string tension (along with string gauge).
Any guitars of equal scale length can be set up with an action as low as another..assuming a straight neck, good frets, good neck angle.
Neck profile, nut width, string spacing at the saddle, string to string spacing, spacing of strings relative to the edge of the FB are all factors in how comfortable a neck is to play.
Different folks have different preferences...hence, builders offer different options.
I find Taylors uncomfortable to play because of their relatively skinny neck profile.
I much prefer something like the Martin low-oval profile with a good set up.
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