This thread prompted me to experiment.........It's all opinion, so make of it what you will, but I spent much of the day yesterday putting new batter and reso heads on all my drums and tuning them up. I swapped coated emp batters for the same....but I did have a spare clear emp lying around for my 12" tom. I tried both at the same tunings (well, I'm guessing almost....I don't use a drum dial so I can't be precise, but I tend to tune all my drums to a specific tension and the fine tune from there....so I'm guessing I was close). Again......I saw no notable difference in the two (a slight difference in tone, yes....but not rebound). Double strokes appeared to rebound about the same. If there's a diff. then I'm not trained well enough to discern it.