When fitting new head to the bass drum, I first seat the head by tension evenly and relatively tightly, and leaving for a few hours. I also stand on the head till.
To tune the head ready for use, I find the lowest tension which produces a clear tone, and tune the batter head up slightly tighter and batter to that tone. I also muffle the bass drum with a heavy blanket. I find this produces a warm and solid tone whilst also providing a consistent playing surface for funky beats and double bass action.
If your bass drum has a hole for a tom tom mount, I recommend using it, as your bass drum will feel much more solid and sound deeper. If you prefer to mount all your toms via stands or a rack, I suggest filling the hole.
In the studio, engineers often prefer to have a microphone within the bass drum in order to capture the attack of the beater on the head. For this reason, unless you have an internal mic mounting system (which I intend to purchase shortly) you will have to have a hole in your resonant head or an open bass drum. Both of these latter solutions degrade the tone and projection of your bass drum, as the sound waves do not oscillate within the drum. Due to the decreased pressure inside the drum, they also alter the feel of the bass drum pedal, which can be troublesome if your used to a certain feel and suddenly have to play a demanding bass drum part on a different setup.