No one says that tone is 100% gear. I never heard that or read that in my life from anyone. I have seen the "Tone is in the hands" comment over and over again, which does suggest that tone is only about the player, not the gear. Gear is a major factor. It provides the sonic palette to be manipulated by the player, just the same as a choice in canvas and paints for a painter. There is also the issue of celebrity endorsements which suggests on some level that a person will sound like their guitar heroes if they have the endorsed gear. That is as full of shit as "Tone is in the hands". Bottom line, if you're trying to nail the sound of a particular player, you have to be able to play the thing as well with the same mannerisms AND through gear that is capable of producing the sound. If you are only trying to get in the ballpark, that is a different story.