I will blithefully concede, without the slightest hesitation, that every registerable sound on the planet, whether it be the cracking of a tree branch or the blasting of a canon, produces a wavelength to which some degree of "pitch," however vague and imperfect, can be appended. As a drum produces a registerable sound, it is no exception to this condition. And yes, tonal intervals can, and should, be established when tuning one's drum kit. (Regard my use of "tonal.") I do not randomly throw heads on my drums and hope for the best. I spend time with them. I want them to sound good (mostly a subjective quality no matter who's doing the tuning), and I strive to attain an overall musical relationship among their corresponding components. I have never, by a fellow musician, sound engineer, or casual listener, been accused of carelessly preparing my kit. My goal has always been to show up with professional preparedness, and I hope I've achieved that aim in a reputable manner.
My overarching idea is that a drum's tonal and (if we must) pitch-oriented relationship to melodic instruments does not exist in the same proportion, or in the same form, as the relationship that one melodic instrument shares with another. Can you find through meticulous measurement a note that perhaps, however loosely, mimics C on a drum? I don't see why not. Is doing so as critical to a drummer's purpose as it is to a guitarist's? That would be a highly dubious proposition, maybe even, and I borrow a term from a previous poster, an absurd one.
There are many ways to approach the tuning of a drum, all of which have merits and shortcomings. A drum generally has a sweet spot for sound, and each drum is different in that regard. The sweet spot is rarely within a miniscule range. More often than not, it grants the drummer wiggle room. Exceed that sweet spot, or drop too far beneath it, and you do so at your own peril. But stay within its generous range, and you will be rewarded with an eclectic and well-appointed feast of potential. I explore that potential, and settle on a camp ground, without a compass to guide my path. From day to day, session to session, show to show, I needn't camp in precisely the same spot. I just need to remain within a safe range of compatible sounds, sounds that a given drum is primed to produce. I'm not a string player looking for a perfect C. And if I wanted a perfect C, I wouldn't search for one on a drum.
Professional drummers proceeded in this fashion for decades with admirable results. Some drummers, as Jimmy Paige noted in an interview, really didn't devote attention to tuning at all. I'd say that's a pretty bad approach, but it happened. I'm not arguing that something should continue to be done merely because it's an established mode of action. That would be infantile. But when something still works, I see no reason to abandon it.