Related research

Paper by Lincoln university.
"The effect of back wood choice on the perceived quality of steel-string acoustic guitars"
The Journal of the Acoustical Society of America 144, 3533 (2018);
Study by Samuele Carcagno, Roger Bucknall, Jim Woodhouse, Claudia Fritz, and Christopher J. Plack.

Conclusion: The results of our study indicate that steel-string acoustic guitars with backs and sides built using traditionally prized, expensive, and rare woods are not rated substantially higher by guitarists than guitars with backs and sides built using cheaper and more readily available woods. The poor ability of guitarists to discriminate under blinded conditions between guitars with backs and sides made of different woods suggest that back wood has only a marginal impact on the sound of an acoustic guitar.

link to the publication