Who make Santa Cruz better than Santa Cruz, or Bougeois better than Bourgeois?????
Nobody make Martins better than Martin, the usual suspects (Bourgeois/Collings/Santa Cruz/H&D)
all make fine "comparable" instruments, but they aren't substitutes for each other, they are alternative choices.
Like asking what Mustang is most like a Camaro, get the one you want to begin with, not see how close some other car can get.
I have high end Martins, if I thought there were better out there "to my ears" that's what I would own, and I have owned Collings and Bourgeois in the past.
The best way to get the vintage Martin sound is buy a Martin......