Um, yes & no IMO. If you're going to muffle a bass drum to excess, then the quality of the shell is greatly diminished in terms of importance sonically. If you use only mild muffling or non at all, then the quality of the drum is just as important as for any other drum. Just because a bass drum note is typically short, doesn't mean it's tone is any less important to the resultant sound. You only have to sit behind a beautifully made & conceived bass drum to notice the difference, especially at low dynamic. A cheap bass drum needs much more input than a quality instrument before it delivers a worthwhile tone. A good bass drum should sound satisfying even at a feather touch, & cheap shells just don't deliver that.