The spectrum of Audible sound is from 20hz till 20khz.
Decibels are the "amount" or "unit" of measuring the value of sound
Our hearing is able to derive audible changes APPROX every 3 db.
When 20hz-20khz is 0db it is flat or neutral. This is a mathematical value but to our ears it is the apex of sound and in a way, an illusion. Just like the word perfection or normal. Because normal varies for everyone.
To put it generally
Warm is when the curve or slope of sound of the speaker or amp, by default is more than 0db towards 20hz.
Bright sound is when the curve or slope of sound of the speaker or amp by default is more towards 20khz and beyond.
HOWEVER the majority of human hearing and vocals do not occur towards either 20hz 20khz but is much more like 100hz-10khz
Many materials emit different types of warm or bright.
For example a paper based material by nature is smooth, soft, gentle, relaxed, textured.
While a metal based material is accurate, sharp, precise, rigid, strong
The fine balancing of various factors and materials and their configuration give birth to different brands and choices in the audio world and determines that company's consumer base.
For example klipsch in contemporary times are an american favourite when it comes to home theatres because their speakers are often excellent performers in movie related content but that does not mean they suck at music either.
It's a matter of taste, preference, budget, choice and practicality.