When two Akshans are played to steal gear from each other and then both die, who controls the gear?

Ruling: Controller is decided in the first layer using dependencies and timestamps. When control-change effects stop applying due to their sources leaving play, the gear returns to its original controller if no other control effects remain active.

Sequence:

• Player A plays Akshan, creating a "change controller to Player A" effect on Player B's gear
• Player B plays Akshan, creating a "change controller to Player B" effect that depends on and overrides Player A's effect due to timestamp order
• If Player A's Akshan dies first, their control effect stops applying, but Player B's effect continues, so Player B controls the gear
• If Player B's Akshan then dies, their control effect stops applying
• With no control-change effects remaining, the gear returns to its original controller (Player B)

Nuances:

• Control-change effects don't "take back" gear when they stop; they simply stop applying
• When multiple control effects apply to the same object, they are applied in timestamp order, with later effects overriding earlier ones
• The gear doesn't "bounce" between controllers when effects end; it simply resolves to whoever controls it after recalculating remaining effects
• Layers are recalculated when an Akshan dies