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Hm. Well, on the one hand, my initial reaction is that that depends on whether the player obviously intended to scale the castle wall with a grappling hook, and whether the character obviously would not have forgotten one if not for being controlled by someone with no immediate "presence" in the world. On the other, I'll admit that my position is starting to look alarmingly like "use good judgement", and if we can assume good judgement a whole lot of rules and guidelines can just get tossed out the window to begin with.
"Use good judgement" is basically my rationale for tossing out detailed gear lists in the first place.
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Mm. Groups will be groups—I guess part of the reason I'm inclined towards closer accounting is that sometimes it adds to the game to have strict accounting (for example, partway through the mission a Big Bad flees into the Pitch-Black Caverns of Doom™—does the party have enough light sources to risk pursuing, or is discretion the better part of valor?), and it seems to me that varying between strict and non-strict accounting too much creates a third alternative worse than the other two (either the players are left uncertain as to when to be sticklers and when not, or the GM is forced to tip his/her hand so the players can be strict when necessary, or you get weird time loops where at some point in the middle of a mission people suddenly decide what gear they've had since the beginning—often with access to information they wouldn't have had, and it's not always easy to identify what exactly that is even if the players want to be sticklers about that).
Don't get me wrong, light is an important factor in many systems, especially for combat. However, as this was the start of an adventure, the whole game threatened to come to a crashing halt because we forgot one piece of gear. Light was more important as a plot device, because you needed it to move the plot forward.
Basically, I advocate handwaving "plot device" pieces of gear whenever possible. Duct tape, for example; it gets used a lot in games, so I assume you always have a roll in your trunk. In Shadowrun, I sometimes even handwave vehicles-- if you have a Middle lifestyle of better, you have a free car, so you don't have to describe taking the bus wherever you go. The lifestyle descriptions say you have one, so you have one. However, since it's a handwave, it has no useful stats: it's Lojacked, so if the cops come after you, they'll shut it down; and if it gets into a fight it will go up in a huge explosion. The important thing is that the characters have an easy way to get to the meet; unless there's some important plot reason to make the trip there difficult, it's best to not make it difficult.
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So I guess my advice is to consider the ludic possibilities of resource constraints created by itemized carried gear before dismissing the whole business. Though I'll admit that if I were going to build out the gear list to handle more of these situations, disposable syringes and rappelling gloves would not have been my first thought (light sticks are more defensible, being consumables that serve an extremely significant function). Though FuelDrop's point about using them to extract rather than inject is food for thought.
Like I said, I haven't totally abandoned gear lists. I do try and restrict it to significant items, though. For example, I make players buy guns and ammo, but I don't make them buy extra clips nor do I count each round used. They're assumed to have enough clips for the ammo they're carrying, and either they buy ammo in bulk every so often, or we fold it into the lifestyle rules. I just want to avoid people feeling shafted because they forgot a minor but key piece of gear.