This analogy doesn't work - if a guitar is out of tune it's out of tune, period. Drums do not go by the same physics to produce sound.
On the main topic - I don't think all the heads are the same. It depends on one's expectations, what sound they are going for. I've found that equivalents of different brands don't work the same on a same drum kit... It's kind of a weird debate all this lol.
Okay, the guitarist is playing with clean tone, but the audience hears it with heavy distortion. Those open chords might sound good on stage, not so much for the audience. You get the idea.
I guess it's not a big deal if you play music with concrete parts where you're doing the same exact thing every night. But for music that's mostly improvised, you need your drums to sound good.