Can you play Acceptable Losses if no player controls any gear on the field?

Ruling: Yes, you can play Acceptable Losses even if no player controls any gear on the field. The card does not target anything because it instructs each player to make a choice, so no targets are required to play it. When it resolves with no gear in play, the instruction simply cannot be followed and is ignored.

Nuances:

• According to Rule 355.10.e, instructions where players choose objects ("Each player kills one of their gear") do not target.
• Instructions that cannot be followed due to illegal targets or other circumstances are ignored during resolution per Rule 359.3.e.6.