FWIW :
A couple of years ago I made a home recording of the drumkit we have hanging around here. Not the smallest with all sorts of cymbals (10 or so) and rototoms and such. I did it with two Behringer

measurements mics through a stupid RME Fireface 800 at 16/44.1 (also at 24/96 and 24/192).
This is by infinitely far the best I *ever* heard from any drums on recordings (over 30,000 albums here). But I could also say : this 100% resembled the drumkit in all its aspects. Totally live sounding cymbals with the right color and singing and length and everything. One thing maybe : the sound pressure of the kickdrum could be better, but then this needs something like 4 15" drivers per channel, while I have one only.
I often show this recording after first showing the live drumkit in its room (obviously), played back in a completely different room.
100%, including the aspects of the room where it was recorded in.
There is no single way any recording I own comes even close to this recording, because cymbals sound not long enough, are too metal (not enough colour) and all what we know of recordings and how they not resemble reality.
Oh, Mani heard it too. So, he may respond with some other things heard in the "not 100% realm" and I am fine with that. But the infinitely better than all we know should come out of it or otherwise I'll eat something.
... of course with the disclaimer that it is impossible that I could do this better than anyone else, and to be honest two weeks ago I found an album in the same "leage", but point is :
We all (including me) can't judge merits as long as all recordings are so far from reality in the first place.
Keep in mind, this was 16/44.1 recorded through an SDM and playback is through sheer PCM (the 16/44.1 filtered/upsampled to 24/705.6 and no ringing).
So, reading through the last posts about what (combination) is best, I'd say that at least recordings through an SDM (not DSD) but played back through (1704) PCM is able to do it. Whether the "no decimation" is in order here I can't tell (dunno what the RME is doing inside) but at least the hires recordings did not sound better.
I mentioned the 15" drivers for a reason, because while the kickdrum was the only element of which can be said "hey, *there* you can hear it's not real live", the deep-down-earth slam which is needed for good kickdrum representation really needs some speakers. And to that regard Mani knows that too by now (referring to Bert's Orelo's).
As I said, FWIW. But for someone who is day in day out working on playback improvement as a goal for life, it really tells me something. Sadly it also tells me that I can try what I want, but as long as recordings are so far off from what can be (proven !), what to do next ...
Peter
PS: We may know that drums start to sound better through playback when the toms can be differentiated nicely. The next level of that is how you can hear how much tension is put to the skins. Most of the recordings miss that at all.