Tendering: what makes a bid lose on more than price?

Losing bidders are usually told it came down to price. Evaluation scoresheets often say otherwise — a method statement that restated the requirement instead of explaining how the work would be done, CVs that did not match the roles priced, or a risk section that claimed there were none. If you sit on the evaluating side, what separates the top two bids once price is normalised? And if you bid regularly, what feedback have you had that was worth acting on?