To make them sound identical, to a careful listener, who is listening for a difference, probably not, but then again, It's difficult to get two apparently identical drums to sound identical as the density of the wood for instance, affects the pitch at which it resonates, so even at the same tuning, the tone might be difference.
HOWEVER! To an audience member, they'll sound the same. When I do the Bonham Triplet thing, (14" Floor Tom, 10" Tom, 20" Bass drum, Snare, 10" Tom, Bass Drum, etc,) people complement me on my Bass Drum Roll.
Andy
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