I don't recommend Pearl Export, they don't sound good. Taye drums sound pretty good for the money. But most important is learning to tune the drum heads properly. A lot of drums are built to be tuned fairly high, watch out for the "PVC pipe" sounding toms.
To be honest, the majority of the drum sound is in the drummer's hand, then it's in the tuning, and then it comes down to what wood/hardware/screw/atoms/particles/quarks/strings your drums are made of (sorry for the little sarcasm
).
I recorded my whole solo project with a Pearl Export (not the old disgusting looking ones with the tune lugs going all across the drum), and I've gotten a lot of credit for my drum sound on that project. It took me a couple days to lay down drums for 5 songs, but I hadn't practised on the songs and I redid the takes like 8 times per part
So in response to the topic, wether it's Pearl Export or something else in the same price range, I don't think it will matter that much. Hell, I don't even believe there's a huge difference among brands these days... feels like they're all copying eachother and themselves, and in the end all parts come from China.
I do believe that a good drummer can make a shitty kit sound fucking awesome though. Not saying I can but... I'm working on it, haha.
Edit: Also have to add that I remember a kid telling me that his parents were going to buy him Tama Starclassic drums, he was 13 or 14 when he said that. I was like "Oh you are so lucky", etc. and then he goes "Yeah those drums sound so good, you don't even have to be able to tune to make them sound good!", and I fucking, FUCKING hope you guys are not thinking the same because let me tell ya from experience that it's the worst fucking statement ever
I've played on a Premier Artist Maple series kit for 2 months while filling in the drummer spot for a swedish band named Steel Attack (what a name btw... geez), and it sounded like any 600$ kit I've played/heard. Why? It wasn't tuned well, so of course it sounds fuck.
Another interesting thing is that my friend bought a PRS guitar recently, cost him 3400$ or so (rougly converting from swedish currency), and we tried it out through Revalver mkIII and the only difference we could hear between his guitar and my other friend's Yamaha (which costs about 300$ max), was that the PRS had a little more high-end and crisp, but that's it. Seriously, we analyzed it long and hard (he is a guitarist obviously, and you know how defensive they are about their guitars, ESPECIALLY new guitars, but he still said the difference was very small). We could probably get the Yamaha to sound like the PRS by turning a couple knobs
But I'm sure the PRS would kick ass in every other music style than metal, since metal is like a process that kills a lot of the natural sound and only brings out a tiny fraction of it, and adds alot of artificial stuff instead (distortion anyone?).