This place,
http://www.alantocknell-drums.com/, does nice work.
This is a quote from the site. I noticed it has changed some, it used to put emphasis on "vertical" and that they preferred it and it sounded better, more "natural". Actually, they called it "Superior".
I don't know how true it is. I think of the SClass Pros and how there was an obvious dfference between the two. Was it due to Horizontal or Vertical? Beats me as I don't know the processes between Germany and China. The difference in sound though, was "mid level" kit versus "high level" favoring vertical.
In any case, to my eye at least, a vertical grain finish looks more appealing.
Quote:
Custom Drum Building
Drum Shells
Our Birch drum shells are constructed with a vertical grain, which means that the sound is purer and faster than a horizontal grain. Maple and Mahogany shells are constructed with an alternating horizontal and vertical grain to enhance depth and projection from the drum. We also offer a range of veneered finishes, which are part of the shell construction process. We always welcome your input to insure that we achieve the drum sound that you are looking for.