GOOD DRUM SOUNDS = GOOD DRUMS.
samples are fine,
but have the character of 'samples'
i use superior drummer for writing my material,
but i use live drums at every opportunity.
most of the 'best' drum sounds, the samples, that is, are producers' own samples from exceptional kits they have already recorded.
you start with the individual piece of kit.
the dry capture is one thing.....
the 'room' capture is another.
the magic happens, when you combine the two in that 'magic' combination of level.
eq, compression, limiting, distortion, enhancement.......... bah.
that's not where the magic is.