FireLance
Legend
I think that ultimately, everything is a DM resource simply because it is the DM who decides (even if he does so by simply not raising any objections) what are valid choices for the players to spend their resources on.
Consider mundane equipment. In most run-of-the-mill games, mundane equipment is just something that a player spends gold to buy during character creation. However, a DM could, in theory, restrict the ability of the characters in his campaign to obtain certain types of mundane equipment - for example, perhaps the use of plate mail is restricted only to knights of a particular order, and a character must prove himself worthy to be a member of that order before he is allowed to buy a suit of plate mail.
Similarly, a DM might decide that certain types of magic items may be created or purchased by the PCs, while keeping control of the other items to himself. In doing so, he might follow the guidelines suggested by the game system, or he might come up with his own based on what he thinks will or will not unbalance his campaign if the players are allowed greater access to them.
Consider mundane equipment. In most run-of-the-mill games, mundane equipment is just something that a player spends gold to buy during character creation. However, a DM could, in theory, restrict the ability of the characters in his campaign to obtain certain types of mundane equipment - for example, perhaps the use of plate mail is restricted only to knights of a particular order, and a character must prove himself worthy to be a member of that order before he is allowed to buy a suit of plate mail.
Similarly, a DM might decide that certain types of magic items may be created or purchased by the PCs, while keeping control of the other items to himself. In doing so, he might follow the guidelines suggested by the game system, or he might come up with his own based on what he thinks will or will not unbalance his campaign if the players are allowed greater access to them.