[guitargarden]

To my ears, a Lutz Spruce top adds warmth akin to Engelmann Spruce, but has greater headroom than Engelmann Spruce. In other words, the guitars that I've had with Lutz Spruce tops generally handle strumming better than their similarly sized Engelmann Spruce topped bretheran. Yet the Lutz Spruce topped guitars handle finger style well, which makes them quite versatile. Again, to my ears, Lutz Spruce does not seem to enhance or create overtones. Based on my experience, I don't notice more or less overtones when comparing Lutz Spruce to Engelmann Spruce to Sitka Spruce. In fact, the Lutz Spruce sounds "crisper" than Engelmann Spruce, although not as "crisp" as Sitka Spruce. My impression is that overtones are largely the realm of the wood used for the back and sides, e.g., both EIR and Ovangkol generate more overtones than Mahogany. Of course, the luthier's own special voicing, along with the bracing and the woods used for the braces, play a role too. That's my .02! Hope it's helpful.