Like how is it achieved or what makes it sound better?
In terms of what makes it sound better, you have deeper bass, better linearity, higher max SPL, lower distortion, better directivity control, less compression, etc.
For making components better, it’s all refinement and R&D and budget. [Here is a video chat with one of the designers of one of the best midwoofers in existence](https://youtu.be/o90AYyceaMI).
Sometimes it’s nothing mechanical/electrical. Chamfered or even rounded cabinet edges instead of straight 90° edges will sound better. Having a port tube with exponential horn openings/exits instead of a straight tube will sound better.
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