I like this for the fatness you get, it also allows more of a stick-attack sound than using, for example, a t-shirt. However there is a definite reduction in the amount of re-bound you get from the drum stick. Even though it is great I wonder if it would be just as good to use an old drum head to create this instead of buying this custom made (and quite expensive) object.
Still generally happy with it though and definitely worth trying for 70s style drum sounds.