Here is my opinion.
Do not seal the drums, get them to raw wood. I have wrapped one set of drums using Delmar wrap. I did go with the tape method thinking once all the lugs are installed where could it go. My wrap was cut 3/8” less than the width of the shell so you don’t have to trim it. I actually found it difficult to tape one end and then keep the wrap tight while you get the other end bonded. When finished it seemed the wrap had some air pockets and when I went to drill the holes I was very concerned about shavings getting behind the wrap. It turned out fine, the lugs are holding the wrap but I would not do the tape method again. I would use the contact cement, that way the wrap is being bonded tightly to every square inch of the shell. And It is smart to have the wrap oversized because once those two surfaces meet there is no turning back, you cant start over.
Have fun!