Yes, but it isn't the only way and, after all, beauty is in eye of the beholder. A filled, glassy finish is inevitably thicker than a non-filled finish and the damping that adds is audible. There are very few fillers that don't veil the look of the timber in some way, too. However, not all woods look good without a fill, EIR being one of those (at least to my tastes). But it's OK for a fine guitar not to be super glossy, if the player doesn't want it to be.
It's largely what you do with the wood rather than the species that dictates the sound. I doubt anyone would be able to identify the back and side wood in a listening test.
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