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Companies like PDP and others are now making pretty nice cheap maple kits.
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I'm a total DW fanboy, so count me as a +1 for PDP. I have a PDP Platinum set (since discontinued, as they essentially eliminated that as their top end PDP kit and introduced the DW Performance series as an entry level DW kit...the two overlapped in their intended market). Great kit, excellent sound for the price. I'll stack that up against higher end kits from Tama and Pearl any day.
So if you are just interested in entry level kits, absolutely look at PDP. The other kit to look at is Mapex. Also excellent value, well built, great sounding drums.
If you actually want "the best" and are willing to pay for "the best", DW all the way. Their Performance kit as mentioned is an excellent budget minded set, but the Collectors series is where it is at. You can order a custom made Collectors kit and specify everything from the sizes of the drums to the orientation of the inner plies to customize the sound. Nothing sounds better than a DW. Just expect to pay through the nose for it. My DW Collector's kit is the last kit I'll ever need to buy. (*emphasis on need. I could see myself buying another Collectors for other applications, because I'm an addict.)