Of course gear matters, but I'd say with the quality you now get with any new dSLR the situations where gear matters a lot are further and further towards extremes of photography. Really low light, macro, extreme tele shots, fast action, indoor sports, very shallow DOF, etc. For all "everyday photography" you can't reallt blame the gear anymore.
You also can't really judge anything from a small compressed JPEG online, most of the difference will be because of different post processing skills.

Because if you don't understand it and can't see it then all the other stuff is useless.
