i'd say it's in both...but more on the fingers...
for me, tone has so many factors that it's hard to say that it's ALL in the fingers or it's ALL in the gear...
you can buy hendrix's exact entire rig and not sound even remotely close to his sound.
why?
because of the nuances he applies to his instrument, you can't buy that.
you can, however, learn it...
gear, although not AS important, when it comes to your tone, ALSO plays a BIG factor in it
if you've got really crappy gear...it won't allow you to play your best...broken speakers, old tubes, high action in the guitar, rusty strings, ugly wood that doesn't resonate well...these CAN be uninspiring
on the other hand, you don't need to have the ABSOLUTE top of the line 10 thousand features gear either
there's a sort of quality curve as gears go higher in price range though, and it's a bad habit to purchase based on price (eg the higher the price, the better, even if most of the time it is!).
you'll find that a 500 buck amp is ALOT better than a 40 buck amp...an 800 buck amp is not that much better than the 500 buck amp, and as the price goes higher and higher...the improvements get less and less, you get the point.
moral of the story...buy gear based on your application...nothing more nothing less...buy gear that will allow your "voice", your tone, to come out...sometimes you need all the bells and whistles of high end gear...sometimes you don't, like a blues guy might just wanna plug straight thru a cranked 5 watt single channel class A tube amp...
you're not gonna get better by buying the most expensive equipment...BUT buying really cheap equipment might hinder your own tone to come out and shine...
my 2 cents...
bow...