Originally Posted by fixmejesus
The natural bass resonance is missing due to the fact that the front head is tensioned when its hit the second time.
If this were the case - then wouldn't any fast strokes do the same thing? The Heel-Toe Technique can be played without burying the beater... and thus it is just a factor of speed that would do what you are saying. I play the method with an unmuffled drum head, and it sounds completely normal to me.
In addition... if I want to bury the beater - I can get a different dynamic sound by doing so. Sometimes that option is nice.