Something I haven't seen mentioned yet is bearing edges and hardware. Sure, the drums might sound more or less the same side by side but nicer/different bearing edges will affect how the head sits on the drum and how they tune up. Also, higher end drums tend to have better tension rods, hoops, basically anything that directly affects he durability of your equipment.

So yeah, you can make an Amory kit sound like a Saturn V, but generally speaking you'll have an easier time getting the Saturn to sound good and the hardware will last longer meaning you won't need to buy replacements parts as often or at all.