I've always just assumed that you can characterise a pickup as a cascade of a second-order lowpass filter and a comb filter. (And a constant gain term too, I guess.) The second-order section models the electrical resonance in the pickup coil, and the comb filter accounts for cancellation effects caused by the finite size of the magnetic aperture and the speed of sound on the strings.
The pickup placement on the guitar body affects tone too, of course, but that doesn't belong in the pickup's transfer function.
The pickup placement on the guitar body affects tone too, of course, but that doesn't belong in the pickup's transfer function.
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