What makes some people better at identifying particular sounds? Are there specific neural differences in their brains compared to others?

For example, a person who can listen to a song and identify a particular sound and what instrument is being used to make that sound.

I can only find information on hyperacusis, but this is not what I am wondering about.

I don't know about neural factors, but past experience would be a factor. A musician or devoted music fan would be able to make finer distinctions than a casual listener.