^^ Spacers directly alter the distance between the top of the pickup and the magnet, so the size definitely makes a difference (see also "Airbuckers")
And if you´ll look a the tens of thousands of PAF discussions on all sorts of message boards you´ll often even get teh impression that the maple spacer being maple and bobbins being butyerate are more important than the 42 guage enamel wire :laugh2:
Basic physics shows that every material on earth, incl your body, diffuses or conducts magnetic flux waves to a larger or smaller extent. Often the difference is very minimal and only measurable under labopratory conditions, but it IS there. As a direct result we can logically deduce that any change in any part of a pickiup´s material composition WILL have an impact on the tone. Whether or not it can be HEARD however is an entirely different discussion.
Also, who said that spacers and bobbins HAVE to be made out of plastic or wood...? What about steel, Iron, nicel or cobalt for example?
And if people can supposedly hear the difference between standard 3m cloth tape on the bobbins and electrician´s tape, I´can well imagine it making a difference.
I don`t necessarily feel that way, but I´m not so quick to discredit the opinion of thousands as poppycock without having done the resaerch myself. And I spend too much time building guitars to know more about pickups than what I consider the most rudimentary basics :beerchug:
One of the most "OMFG" moments I´ve had with pickups was installing brass inserts (3mm OD) into the legs of a broken Dimebucker only to find out I had completely destroyed the bass response. Brass isn´t magnetic, either, and the baseplate legs are on the very edge of the field and are in this particular case plastic, so In theory I should have heard no difference. But I could hear it very clearly, and had thankfully recorded it before the mod /repair just to make sure I wasn´t fooling myself. Ever since that day I generally assume that there WILL be a change, because it´s hard to change anything smaller thatn that..