In some of my 3.5 games, I played with folks who forgot they'd used all their 3rd level spells, forgot that they didn't actually prepare a fireball, forgot how much damage fireball did or how many squares it'd hit, forgot that they didn't yet *have* 3rd level spells, forgot how many feats and skill points they had or how they worked, forgot to mark off the potions and wands they'd used, forgot how many times he'd raged, forgot how much of his Lay on Hands he'd used already, forgot to mark off hit points and ability damage, forgot how trip, grapple, and sunder worked, forgot that a '2' and a '20 on a d20 are not the same thing... (obviously, I'm using 'forgot' rather loosely... as did those players)
If a player is going to cheat, he'll cheat in any edition. Personally, I think 4E might be a bit easier - I could just make a quick table for my players and list the number of dailies and healing surges they have used, and tally them up. It wouldn't be exact once they got a few dailies to choose from, but it'd pinpoint anyone who was using way too many, at least. I could even make a quick Excel spreadsheet listing each of their daily and encounter powers, plus their number of healing surges, and mark down when each was used, then erase it when they've rested.
Luckily, I don't have to - I trust all of my current players.