I have the Kala cedar/acacia tenor and also a couple of Córdoba mini-guitars (the tenor-sized Guilele CE and the bari-sized Mini R) with solid spruce tops, which as far as I can tell are similar in build quality to the 22T, apart from its gloss finish. For the price, the Córdobas are quite good value, but you really are talking about a step up in quality to the Kala. Most obviously, it has several features that are more expensive to make: slotted headstock with layered headplate, inlaid wood logo and better tuners. On none of these models is the type of spruce or cedar specified—it is unlikely to be Sitka or Englemann spruce or Port Orford cedar. Although the tone of the Córdobas is surprisingly good, the tone of the Kala is handily better, and could be due partly to higher quality woods—I notice, for instance that the cedar that Córdoba is using doesn't appear as finely grained as on the Kala; also, the acacia on the Kala is dead gorgeous—the spalted maple on the 24T is handsome, but seems a less harmonious match to the cedar top and, particularly to the copycat red padauk binding. I admire Kala's aesthetic sense in general, and think they hit it out of the park with their cedar/acacia line.