One way to hold this word: guts are the heavy, solid things inside a body. Gutsy can be thought of as having plenty of that inside — a person with something solid in them that does not give way when things get hard, and a thing (a soup, a voice, a song) with something solid in it that you feel straight away instead of tasting or hearing something thin and smooth.
可以想成：guts 是身體裡那團厚實的東西。gutsy 就是「裡面有料」——用在人身上，是心裡有一股不會軟掉的勁，事情再難也還撐著；用在東西上，是味道或聲音裡有一團厚實的東西，一入口、一入耳就撞到你，而不是薄薄的、滑過去的。兩邊共用的畫面，是「裡面那股東西很紮實」。
From the word’s history
Wiktionary gives the form as guts + -y. The bodily word guts had already come to stand for courage in everyday speech, so the adjective reads as full of that inner stuff.
Wiktionary 記的組成是 guts + -y。guts 原本是內臟，口語裡早就拿來指膽量，所以加上 -y 之後，整個字讀起來就是「裡面裝著那股東西的」。
Wiktionary entry for gutsy, etymology_text supplied in packet (kaikki:3f6f69a190036ae4:1059201859:11171)
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