The arguments about where your tone comes from (hands, gear) are even older than internet forums. ;)

Both are necessary. Obviously there will be a noticeable difference when the same player is playing the same licks through both of these rigs:

1. Electric guitar with weak pickups into a Gorilla solid-state practice amp.
2. Electric guitar with powerful pickups into a Marshall stack with a Boss SD1.

Or how about this A/B rig:

1. Gibson ES-335 into a Fender Super Reverb.
2. Fender Strat into a Fender Super Reverb.

Gear does make a difference in the end result tone (sound or timbre). But there is no substitute for good technique (hands!). And just as important is the seldom mentioned very beginning of your signal chain: your ideas, your music knowledge of what to do with your gear.

Again, fun thread, guys! :)