The easiest way to find differences of opinion to compare is in the analysis itself. The target price is, after all, only the end product of the analysis. If you strongly disagree with an assumption or forecast in the analysis, you can mirror this against the target price, for example, as follows:
Person X reads the analysis and agrees with the analyst on the development of revenue and the order book, but believes the analyst is underestimating the development of margins as capacity utilization increases and the product mix shifts toward digital products. X’s conclusion is then that their own target price is higher than the one given by the analyst.
It is then a matter of more advanced expertise to determine how much the target price should increase and whether it justifies a buy decision when the current share price is already well above the analyst’s target. It is easier in situations where you feel the analyst is too pessimistic and the target price is already slightly higher than the current share price.