All of the luthiers I’ve worked with at least use the general sound qualities of the various spruce species as guide posts for wood selection. They do, of course, end up working to the strengths of a particular board.
For the guys I’ve worked with, I’ve never heard any of them say, “the species of spruce doesn’t matter at all. I’m just going to pick a particular board that I think will get the job done.”
I can’t speak from firsthand knowledge because I’ve never built a guitar. I do agree with Wade that there can be a ton of overlap. Euro that sounds like Adi and vice versa.
This guide is as useful as any.
https://bourgeoisguitars.net/tonewoods-htm/