Exactly, Mikey! I found that out the hard way! Actually, when I got my Sherwood snare drum, it already had synthetic heads on it, so I never had the original calfskin hoops to begin with. I had to ship the drum to Rob Cook and have him make me the hoop and then skin it with a nice white Irish calfskin.
But, to re-skin a 28" bass drum is going to be costly! Wow! I can't even imagine what that would cost! Anyone???
I suppose the most common method would be to go synthetic -maybe Fiberskins (Do they even still make those?). I think that, in most cases, even a synthetic 28" head would likely have to be special ordered. It's not a common size. I know Abe Laborial Jr. plays on a DW kit that has a 28" bass drum, so I assume there is a source for those heads, but I have no idea what they would cost, either.
I dunno, man...It's a cool drum set, but, for me, kits like that are really more "drum sculptures" than they are useful tools for making music in the modern world of today. I know when I go into an art gallery, the sculptures are a lot more costly, but never as cool*
I find it difficult to valuate such items other than as historical conversation pieces meant for looking at more than they are meant for playing. I mean, once you put the correct heads on that baby, you're looking at a drum kit that rivals or exceeds the cost of a vintage Ludwig Classic or Standard kit. I'm pretty sure I couldn't even fit a 28" bass drum into my car!
* = I may not know art, but I know what I like! ;)Car Driving2