I will start with the flare. This is my pennies worth of opinion on flared bells. They are almost useless as to the sound function of the call. Most of the flared bells I see are only a short distance from the end and most of the flare is actually at the last 1/2" to 3/4" of the call bore. They do not go far enough up into the barrel to affect the sound volume. For the flare to be really functional it needs to be tapered from the reed to the end of the barrel. Think megaphone.
Next is the step drill, or Unibit end. I personally like them, easy, quick and add a flared end to the call with the least effort if you leave the steps in the wood. If you are going to sand or turn the steps out then that is your choice, I see no reason for it. Step drill and the sound factor. Not sure on this but I believe the test mentioned on page 50 of Jay's book is referring not to the step drill bits but to the actually drilling the bore out with a series of larger drill bits. From all of the old calls I have used none were drilled with what everyone refers to as a step drill. As an example they were drilled 3/4" deep with a 5/8" then 3/4" deep with a 1/2" and the rest to the reed with 3/8" bit. Totally different than the step drill bits. Again with this process think of a megaphone affect on the sound.
Other factors that affect the sound. Your choice of wood, soft wood will muffle the sound, hardwoods will give you a crisper sound. The thickness of the barrel also has to be factored in. Your finish, a good finish on the call will add crispness of the sound, not much but it is there. Now you have to add all of this up and put it all together. As you can see everything influences the sound quality. So you have to experiment to come up with the sound you want. Then if you want to sell calls you have to hope that the sound you like is what the public likes. I have some calls that other people just love, then there are the ones that don't care for that particular sound. Same with calls from other people, some I really love and some I wonder how they ever sell anything. But people are ranting and raving over how good the call sounds. So the final sound will be judged by a bunch of different opinions.
Now for my soapbox. Back before this nightmare of the Internet, I dealt with mostly local people. I knew their likes and dislikes they would give a phone call and tell me what they wanted, I would go and build it for them and give it to them and if they liked it they paid me. Mind you they paid more then than they do now, reverse inflation? Then came along the Internet, prices dropped, and "pretty" became a function. Everyone wants a "pretty" call, and everyone does the "oohs and aahs" thing but nobody seems to care what it sounds like. I used to use walnut, cherry, maple and mesquite, now I have a shop full of wood with some names I cannot spell or pronounce. Most of the call buyers now are collectors, the hunters still buy my good old field grade calls, but they are the only ones that give a flip about the sound.
That is my pennies worth of what I think. Now give me a real stepped drill barrel, 3" call step drilled 5/8" to 3/8" made out of walnut so I can kill something.
Marvin