i'd go even a step farther and say that it depends ALMOST ENTIRELY on tuning and heads.
you can take the crappiest of kits and make them sound huge with some new, properly tuned heads.
heads and tuning (and sticks and drummer's style) have a lot more to do with the sound IMO than the wood in the shells......although the wood certainly brings a tonal character into the fold.
and keep in mind, what you're hearing on a cd isn't usually AT ALL what the drumkit sounds like "in the room". the room, the mics, and the signal processing (compression, eq) have a very large role in what a drumkit sounds like on a cd.
wade