Actually, deathdrummer said it perfect.
First of all ask the question; why do you tune a drum? The answer in my book is for desired sound and stick response. There are so many threads in reference to tuning a drum and, in a sense, most every reply is correct if the person doing the tuning obtains the sound and response that THEY desire. Getting the sound that you want comes from taking time with the drum itself. Of course, quality heads will make this process easier and a bit more enjoyable.
Most drums have their own "sweet spot". What I mean by this is that there is a certin tuning configuration that will bring out the best sound of a drum. I understand that the words "best sound" are highly opinionated but generaly speaking, the best sound by my definition means resonance with plenty of attack.
Before someone tells you differant let me say that you need to think about the sound that YOU want to get from your kit. Then, In your best words, put that sound into writing and post it onto this forum. There are plenty of experienced members here to help you get what your looking for.