There is a lot of argument about this subject , I’ll just tell you what I have come to believe from observation .
The greater the diameter of the drum , generally speaking , the deeper the bass notes it is possible to attain and therefore the greater the overall range of notes it is possible to achieve , conversely then on a smaller drum it is easier to find those top-end notes and ” pops” .
There are aesthetic as well as practical considerations too , a smaller drum is neater and more portable than a bigger drum .
The depth of the rim , I believe is more to do with comfort than performance , i.e. the comfort of holding it between your chest and the crook of your arm , simply put a deeper frame would suit a larger person . There are however , those who believe a deeper frame helps the drum achieve a deeper bass note and there may be some truth in it .