Some said that he asked lhdn officer about what purchases deemed as acceptable for sports, and he said if the sports can still be played without the purchase, then it is not accepted. So for example if you're a cyclist, bicycle, tyres or gears are claimable but not gloves, sunglasses, helmet, fitness tracker, etc.

So by that logic, I asked him if laptop and mobile phones are claimable since you can't play esports without them. He didn't answer me.