What aspect does "tone" NOT reflect?

Tone primarily reflects the author's attitude toward the subject matter, which encompasses their mood and perspective as they write. It is conveyed through the author's choice of words and the overall style of writing, which can set the mood for the reader. Options concerning the author's mood toward the subject, the style of writing, and the choice of narrative voice all directly influence how the tone is established and perceived.

The aspect that is not a reflection of tone is the reader’s emotional response. While tone certainly impacts how a reader may feel about the work, it is ultimately subjective and varies from reader to reader. The tone is about the author's intentions and choices, not about the emotions that different readers may experience in response to those choices.