Are you asking for the best drum playing or drum parts on an album? Or the best SQ of recorded drums? That would be Billy Cobham for starters.

Anything from The Professor ... Neil Peart

@lowrider57 - Definitely about the best sound quality.  A lot of good music didn't translate well to CDs and others were starting to use whompy/whimpy digital drums during the same period of time.  Wondering when drums on CD's started to sound good.

Iron Butterfly - In-A-Gadda-Da-Vida 🤣

Planet Drum

First I heard was "Weather Report", but I don't recall which album.

I didn't own a CD deck until the beginning of this century, but a friend who worked for The Hollywood Bowl received one of the first consumer models as a business gift.

When she installed it in her system, thinking that it was NOT working, she blew the tweeters in her Avid speakers by pressing play with the volume level set very high.

I loaned her a pair of Braun L300's to use until I could replace the blown tweeters.

DeKay

Led Zeppelin IV, "When the Levee Breaks." Thanks to the unique mic'ing and non-studio setup. Early CD releases from Germany and Japan have stellar SQ.

Elvin Jones - Live at Pookies Pub 

Sweet smoke Just a poke: incredible drums and percussion

On audiophile: Charly Antolini Knockout

You really need to address what you personaly feel is great drumming.  I grew up on all the great drummers of the rock age 1965 onward, but as my musical taste evolved, I would now have to say the best rock & roll drummers don't stand up against the great Jazz drummers.  

@bigtwin  - I've tried to clarify this in further posts.  I don't mean musicianship but the quality of the recording of the drums.  What are the earliest drum recordings on CD which seemed to get out of both hyper-compression and digital boredom?

The early Sheffield Labs direct-2-disk albums. The CD versions of those albums are of course not direct-2-disk (LP's, vinyl for you youngins' ;-), but recording engineer Doug Sax also captured those in-studio performances on the reel-to-reel machine Sheffield had in their studio. Those recordings were eventually issued on CD. 

You might have to go a bit further with what defines good sounding recorded drums to you, though.

Do you mean, the sound of drums the way they tend to be recorded on the vast majority of studio rock, pop, etc., recordings? I.e., every drum with its own separate mic, multiple mics on cymbals, multi tracked. Where the end result is, kick drum that you feel in your chest, but the image of drum kit seems to be way to large, ss if drums are spread across the entire width of the soundstage. 

Or, do you mean more natural sounding drums, where they are more localized in the soundstage among the other musicians? Where it seems an actual normal sized human could be playing them.

If you mean the former, the drums on the Return to Forever album, "Romanti Warrior"  as played by Billy Cobham fit the bill. They translated very well from the original analog, to CD.

If you mean the latter, drums on the vast majority of acoustic jazz recordings will do. I especially like the way drums are tecorded on most recordings on the ECM label. Very natural, very detailed, well defined within the soundstage, attack and decay is better tecorded. 

Maybe Billy Cobham on Paul Winters 1973  Icarus album