It depends on your definition of tone. If by tone you mean the actual sound coming out of the speaker, regardless of inflection, it is the gear. What I mean by this is if you held a c note on the a string and plucked it, no vibrato or anything, and then put a capo on the same guitar thru the same rig and plucked the same note, a blindfolded person would not be able to distinguish between the two.
But we seem to be defining "tone" as the sound including all the little nuances of individual playing, like vibrato for example. In that case, of course no two players sound the same.
In my opinion, the definition of the word "tone" should have nothing to do with individual player idiosynchracies. Because if 2 players are playing the same guitar through the same amp, one player can not get more sustain out of it for example, it is wood and wire. The pickups only pick up vibrations from the edge of the fret to the bridge, so who's finger is holding it down has no affect on "tone".
I think people are lumping things like "feel", "vibrato", and everyone's unique playing quirks in with "tone" and that is not correct.