The basic problem with this argument is that gear proponents ("Tone is NOT in the fingers") argue with proponents of the player's skill ("Tone IS in the fingers") as if the two were mutually exclusive. They're not. Both the player and their gear work in the service of the player's intention. If you don't hear the sound you like, you'll fiddle with the knobs on the guitar and the amp,, and come up with a reasonable approximation of your sound. No one is saying it's JUST the player. The question was, "Was the most important aspect for tone?", and the correct answer is, "the player." That doesn't mean that guitars and amps don't sound different, because they do.