Tuning the batter head with low to moderate tension will result in a darker, wet sound quality. Tuning the head in the upper range will result in a bright, dry sound quality, allowing for greater articulation. For snare-side heads, tuning the head loosely will give the drum a fat snare sound with less snare response. Tuning the head tightly will give the drum more snare response and greater articulation. Remember, tuning drums is an art.
Art is based on individual opinion.
The whole purpose of tuning is to make the drums sound the way YOU want them to sound. To demonstrate this point, we have selected four Remo Artists who all tune very differently. This results in a clearly articulated sound from his larger drums. In general, Dave's drums are not tuned as tightly as Simon's drums. Dave also tunes the bottom head slightly higher that the top.