I think Pearl....(Gee, I wonder why!)
Anyway, I have played on various Tama and Pearl kits, but Pearl has me for the Technology, the appearance, and craftsmanship.
I love Pearl.
And the Tamas, that are similar to the mid-levels,The Pearls, just have a better sound and when the rack toms on the Tamas are 6ply and same as the Pearls, the Floor toms and bass drums on the Pearl are 8ply while the Tamas are 7ply.
Giving it a deeper, and warmer sound. Which is something I like out of the bass drum.
They also take high end features and put them on mid-level gear.
Like the P-902 double pedal. They put the PowerShifter on it, which was origianlly found on the Eliminator. A pedal $200 more than the 902.
Tama does make good drums, gear and pedals, but Pearl, IMO is better.