If someone is reporting that two tape machines of the same make and model sound different, what would you first suspect as the most probable cause?
Hint: It probably isn't about who changed out all the electrolytic capacitors. (More to say on that, a little later today, time permitting.)
To know the answer, you first need to understand some of the science of analog magnetic recording and reproducing.
Only a beginner could mistakenly believe that one just acquires a professional analog recorder-reproducer from someone and starts in using it to make top quality recordings.
Only a beginner might not understand that the recorder must always be carefully aligned for recording on the same tape stock (production batch) that they're using.
No one else can do this critical record alignment for you ahead of time, unless they have some of the exact tape stock (from the same production batch) in their possession.
And only a beginner might not understand that the even more critical, very first step in aligning any recorder, is to first transfer in the reproducing section's alignments for equalization and fluxivity from your own calibration tapes.
It's dishonest to suggest that analog magnetic recording and reproducing is simple.
Newcomers to the technology definitely require training.
Absent that training, you'll hear beginners reaching faulty conclusions, asserting all kinds of silly things that are simply untrue.
Returning to the opening question and answering it: if two tape machines of the exact same make and model sound different, the most probable cause is that their alignments differ.
Ninety-nine percent probability on that.