I want to know if even John Good himself could hear the difference in a blind test. Different wood species maybe, in a perfect environment - but ply direction? Two drums, side by side, from the same wood ,in the same sizes, with the same heads and tuning - and horizontal or vertical grain orientation makes enough difference that you can hear it on a finished drum?
Does anyone go shopping for drums with grain orientation anywhere near the top of the criteria? You would choose drums on so many other factors first, that the grain direction is surely just incidental. You like everything else about a kit, sound, finish ,sizes, price etc but ultimately decide to reject it because the internal ply orientation does not match your preconceived notion?
It may contribute to the overall, as per all the other components, but in reality it's just a modern marketing invention to add to the list of unnecessary options to justify the cost.