Yes, Roland use physical modelling on their flagship V-Drum modules, but it's a harder problem than you might think. High-quality sensors for electronic drum kits sense not only impact velocity, but position - a cymbal will sound radically different depending on where you hit it. Every part of a drum kit will sympathetically resonate with every other part. It's all massively complicated to model and it only has to be slightly off to feel wrong to a good drummer. Despite decades of serious technical effort, there's still a big gap between the real deal and digital, particularly for drummers with a delicate style who make use of brushes, rutes or soft mallets.

https://www.youtube.com/watch?v=s8bihSwnnyc