if you will get a nice thick front head with somthing like a
remo power stroke 3 you dont need any muffling at all adn you can get a nice booming deep bass sound out of it without the echo but one thing to add to that is also the quality of the wood.
both of my bass drums are made out of diffrent wood, one is phillpino pine and the other is birch.
the pine dosnt sound so good without the muffling but the birch sounds fantastic without muffling.
I hope that helps out a lot