I have to agree highly with JohnK here, especially his last paragraph.
Just yesterday i pulled out one of my wife's James Taylor Live cds. Unlike many other mainstream recordings i have, James Taylor was sounding smooth, accurate and sweet. No harshness, no brightness, just a really beautiful sound. It was probably one of the most impressive recordings i've heard yet, beyond Diana Krall and beyond Patricia Barber, but perhaps this is due to my preference for a particular type of voice over another.
In any event, the classical acoustic guitar was simply excellent. The recording style makes all the difference.
