There are soooo many factors, but one general concept with simple inductors (coils of copper wire) in many other electronic circuits, is that all things being equal...the more turns of wire on a coil, the more treble frequencies are quenched.
Pickups are a signal generator, which use a magnetically induced coil to produce a certain band of frequencies at very low voltages. All things being equal, more winds generate a larger signal, but with reduces highs.
Single coil pickups are purer examples of this concept.
Guitar pickups are AC signal generators, not merely static resistors, with an simple DC resistance reading.