I bought an inexpensive Sonor bop set to live in my van for jazz jams. It was the first new drum set I have purchased in 50+ years of playing. I don't know exactly what wood Sonor uses but the bearing edges were fine. I applied two coats of orange shellac to the shell interiors and I think they sound better to my ears. I also bought a set of die cast hoops (now the set is not so cheap anymore!). I use Aquarian Modern Vintage medium batter heads and Remo thin diplomat resonant heads on the snare and toms. I actually liked the sound of the Sonor bass drum batter head so I left it alone. I am in the camp that thinks heads (and tuning) and bearing edges are more important but sometimes the added shellac/varnish can make an improvement in sound.

Different heads can totally transform a kit.