Plus, center lug drums are a little bit lighter too. ;)
I was actually just thinking about center lug drums this morning. I find it interesting that I always see comments like "those are a nice little kits to play". When in fact, they use the exact same shells as the double lugged models. The Rogers Tower kit models (Comet and Delta) are some excellent drums. A lot of Comet kits (tom, snare, bass) were sold with the 16x16 Holiday floor toms and the Delta kits came with the, now in high demand, 14x14 floor tom.
As far as effect on sound. I bet there is some physics involved, since there is less mass on the shell. Plus, the position of the lugs in the center allow more of the sound waves to travel through the wood of the shell. If the lugs are closer to the bearing edges, then the sound waves don't get to travel uninterrupted through more of the shell. This is all speculation, since I do not have a degree in physics or the tools to test. But I did stay the night at a Holiday Inn Express. ;)
Bottom line, center lug kits are just cool!
-Tim