To whatever sounds best for those drums
Exactly.
Kick is usually dampened and you can tune wherever you want within reason, usually just above where the head starts to ripple for me.
Snare usually has a bit of a range where it can be tuned to too.
I treat toms as small circular rooms.
I put the drum down on carpet with resonant head up then loosen all lugs and bring them all up until I start to hear a clear note. If there are any "beats" or overtones I keep adjusting until they are gone then with this note in my head I criss cross around the lugs and tune each one down and back up to pitch quickly until there is a perfectly clear and "singing" note. This means there are no standing waves or phase cancellation in the tom. Once the bottom head is tuned this way I flip it over and tune the top head up until it punches.
This really works and on a good kit the toms will naturally be chromatic so there are musical intervals. I never dampen toms and can tune a kit better than any drummer I have ever met. I have had session drummers with DWs in the studio with gaffa tape and moon gel all over the kit. They are always amazed at how their kit sounds when properly tuned with no dampening.
In my opinion a tom can only be tuned to its natural resonant pitch. If you want to go higher or lower you need smaller or bigger toms.
A custom DW has the resonant frequency stamped inside the toms but with practice it is easy to find.
My Sonor S Class Maple has a nice low resonant frequency which makes it fantastic for recording. Pearl Masters are the worst sounding high end kit in my experience and I always find it hard to tune them. The toms ring constantly. I have had a few mahogany masters in and they are impossible to get a good punchy sound from.
Best kits I have recorded are my Sonor, DW, Yamaha absolute or recording custom and Tama Starclassic. Had a TAMA Hyperdrive in recently and it was totally shit. Ended up sample replacing with samples of my Sonor.
Also Emperors for me on the toms. Clear or coated are both great. Just the right balance of attack and decay.