I probably don't have any business posting here since I'm guessing that you guys are all rock drummers and I'm rather an old guy. But what I do, once the new heads are well placed and stretched on the shells, is to first adjust the tension on the batter head to suit the way I play. I rely on a decent amount of "bounce," so I adjust the tension to give me just the feel I'm looking for. Then I adjust the tension on the bottom head for pitch, and there isn't a great deal a variance there. A good drum will always sound good if you get your heads vibrating correctly.
As far as pitch is concerned, that's not all that important to me. A good drum will "sound" at its natural resonant capacity. If you try to make it too high or too low then you're wasting a good drum.
Look at it like this: you wouldn't want your drum to feel like you're playing on a table, nor would you want it to feel like you're playing on a mattress. You want it to feel like you're playing on a drum, and you want the drum to sound as good as it's made to sound. Head tension is very important, but pitch is rather beside the point as long as you have a well made drum.