Let me answer this by asking another question: what's the relationship between the rules (ie, the formal system mechanics) and the GM?
I've always seen the rules as tools to help the GM adjudicate in-game situations. The GM uses them, but isn't necessarily bound by them. A GM can modify the rules, override them, suspend them, add to the body of formal rules used (house rule), put ad-hoc, situational rules in place, etc.
Put another way, the GM is the rules.
Even when a GM follows the formal rules strictly, each time they assign something like a situational modifier, they're inserting their judgment in the task-resolution process. For that reason, I don't see a lot of difference between giving a player +4 bonus to an action and just assigning by fiat a percentage chance to succeed, ie doing an end-run around the formal rules, when convenient and/or appropriate.
That said, I don't really like fudging. I'd prefer to add something to the rules than override a die roll. For example, if a PC fails a save and "dies", I'll give the party 1 round to "do something" to save them. Second chances not explicitly granted by the rules are fine, fudging, not so much.
I've always seen the rules as tools to help the GM adjudicate in-game situations. The GM uses them, but isn't necessarily bound by them. A GM can modify the rules, override them, suspend them, add to the body of formal rules used (house rule), put ad-hoc, situational rules in place, etc.
Put another way, the GM is the rules.
Even when a GM follows the formal rules strictly, each time they assign something like a situational modifier, they're inserting their judgment in the task-resolution process. For that reason, I don't see a lot of difference between giving a player +4 bonus to an action and just assigning by fiat a percentage chance to succeed, ie doing an end-run around the formal rules, when convenient and/or appropriate.
That said, I don't really like fudging. I'd prefer to add something to the rules than override a die roll. For example, if a PC fails a save and "dies", I'll give the party 1 round to "do something" to save them. Second chances not explicitly granted by the rules are fine, fudging, not so much.