I would think the quality of the kit would come second to the skills of the drummer. I can play on my kit or a piece of shit Maxwin that my friend has, and it still sounds like me. That being said, there are a lot of new drum companies making some cool stuff, more often than not they are all getting their shells from Joshua Tree Percussion or Keller ect. Each manufacturer will generally put their spin on things like cut their own bearing edges, choose or manufacture their own hardware ect. I own a custom maple Ayotte Kit that cost me almost $6000 CDN for just the 4 drums, no hardware. I bought a new Ludwig maple custom kit to gig with that cost me $1500 CDN for three drums, no snare and they sound very similar to my Ayottes. The Ayotte is a bit warmer sounding due to the wood hoops. My point being is that you don't have to shell out a shit load of cash to get a nice kit. There are a zillion companies and you will have to do a bit of research. Ludwig makes a nice kit at a nice price, but the fit and finish is definitely nicer on my Ayottes. Finish quality and type of wood will impart upon the price as well, same with shell construction. Do you want reinforcement hoops inside the shells? Do you want solid or ply construction ect. I was just turned onto Hard Bop Drums and their stuff is really well priced for hand made kits.
www.hardbopdrums.com Check em out. There are some good Canadian companies like Ayotte or Epek which are made right in my home town. Check out the Ego hardware link off the Hard Bop site and there is a link to Epek. There are a lot of choices out there.