This material is not rock. It is not petrified. When it is sawn or sanded it gets hot it still has that lovely dental work smell. It is machinable. It polishes excellent and finishes well.
Lets agree to consider the quality of sound subjective.
Now if we can agree that we prefer separation of tones and define that as clarity then Fossilized Ivory is the accepted material of choice for many steel string Flatpickers and fingerpickers alike. The guitar was especially lively and the player used fingerpicks. Taming of the lively guitar. Jeez don't we all wish we had that problem. Fossilized Walrus Ivory increased the volume, clarity and sustain so much that the player who had developed a style to achieve his sound was not able to back off on his playing so the guitar itself had to be subdued.