No problem with it.

As long as content isn't specifically designed with gear checks like how world of warcraft did it where it has a strict threshold you have to be above to do that content because of rage timers (essentially x amount of dps, x amount of heals and x amount of mitigation to defeat the boss or dead) I have no issue with it.

Gear score is fine as along as the systems in the game are built correctly and don't abuse it. Gear score at the end of the day should be a representation of how good you are as a player to get through content and get that loot, in other words a representation of player skill.

Sure that loot should make content more "manageable" but it should still require skill not a face roll.