Which brand makes the best drums?

This is going to be personal preference - some brands try to identify with a certain market. For example, Gretsch and Ludwig are all about heritage - they play on the fact that many of the great records from the 40s -70s were recorded on their drums. Others go for the more modern and edgy slant. That said, it really is a case of going to your nearest music shop and trying some different models out. You don't mention your budget, but I assume you're looking for your first drum kit. Even the most budget lines by the big companies are going to be fairly decent, (Pearl drums shouldn't be going out of tune and sounding 'rubbish'). If you can't get to a shop near you, the next best thing is to find videos from shops and users of these kits on YouTube.

Alternatively, consider the second-hand market - if a set has been well looked-after, it should last you for years, and you'll get a lot more quality for the money. However, bear in mind that these often come as 'shell packs', meaning you will need to factor cymbals and possibly hardware (stands etc.) into your budget.

Sorry that there is no definitive answer to your question, but it's a bit like asking who makes the best car, there's never going to be an agreement.

Personally I've always favoured Gretsch kits. They sound great and look fantastic, though are quite expensive.

DW Kits are good too; lots of famous musicians use them.

Tama kits are very reasonably priced, and you can get a very nice sound out of them, especially with some quality Remo drumheads on them.

I wouldn't recommend Pearl drums... I have a set, and they sound rubbish. They get out of tune so quickly.