There are quite a few reasons why the same issue CD of a recording from different CD manufacturing plants sound different on the same CD player.
The accuracy of the process of laying down the bits and lands on the metal master.
The accuracy of producing the actual CDs from the metal master. The edges/transitions between pits and lands must be perfectly clean and correct with respect to timing (lengths of pits and lengths of lands).
Differences in the inks used for the CD label. Some inks may be more ferrous. Also if the colors of the inks are different that would influence the sound, too.
The thickness of the CD can influence the sound since a thicker CD will be stiffer and not flutter as much during play as a thinner one.
The transparency/purity of the polycarbonate layer. The nominal transparency of polycarbonate is actually only about 91%. SHM-CDs employ a more transparent material for the clear layer. Hence Super High-performance Material (SHM). Less transparency, more laser light scattering.
The purity and composition of the metal layer. Some metals and alloys have higher reflectivity for infrared light than others.
The variation in roundness of the CD. We know that out-of-round CDs flutter and flop around more than CDs that are perfectly round, causing mis-tracking.
The accuracy of the process of laying down the bits and lands on the metal master.
The accuracy of producing the actual CDs from the metal master. The edges/transitions between pits and lands must be perfectly clean and correct with respect to timing (lengths of pits and lengths of lands).
Differences in the inks used for the CD label. Some inks may be more ferrous. Also if the colors of the inks are different that would influence the sound, too.
The thickness of the CD can influence the sound since a thicker CD will be stiffer and not flutter as much during play as a thinner one.
The transparency/purity of the polycarbonate layer. The nominal transparency of polycarbonate is actually only about 91%. SHM-CDs employ a more transparent material for the clear layer. Hence Super High-performance Material (SHM). Less transparency, more laser light scattering.
The purity and composition of the metal layer. Some metals and alloys have higher reflectivity for infrared light than others.
The variation in roundness of the CD. We know that out-of-round CDs flutter and flop around more than CDs that are perfectly round, causing mis-tracking.