JacktheRabbit
Explorer
Really depends on how you read into "threatened or distracted". In some cases I would argue that if something dangerous happens on a failure, you are being distracted and therefore can't take 10.
Just have to keep it in scale. A rogue climbing the side of a 4 story building to get in through the roof should be able to take 10 all he wants. That same rogue climbing the walls of a Keep situated at the top of a cliff with a fall of hundreds of feet below him does not get to take 10 since the danger is quite real. But then be logical, if the same rogue happens to be wearing a ring of feather fall then he can take 10 no matter how high up he is, the sense of danger and the stress it creates is not there.
By the same token I would say a Mage with stoneskin on himself can take 10 on a skill in combat when he is about to be punched by Joe the city guardsman. Just isnt that scary knowing poor Joe is about to break his hand on your face while you smile.