The exact science behind it let alone art remain elusive.
I laid out what the engineering principles are. How well a turntable manufacturer adheres to them will determine how neutral their machine is.
We have a Studer A-80 in the studio. Of all the solid state machines we have, it is clearly the best performer (and by that I mean the most neutral).
Tape calibration is not hard if you have an MRL test tape and the manual for the deck. The main difference between consumer decks and pro decks is that the consumer decks are usually set up for flat 1K-10K record and playback, while pro decks are usually set up for flat playback with the lowest distortion in record.
When we recorded Canto General, we used two different machines. Essentially one was tube and the other solid state, both fed the same signal from the mic preamps. That way we were able to audition the difference between the two master tapes. The tube-mastered tape seemed to sound more detailed on both the tube and solid state machines, so we went with that.
Its a simple fact that all tape machines sound different (assuming proper calibration), just as all turntables do (and for that matter, a lot of digital playback).