Being that I recently had to acquire both of these things within a couple weeks of each other, reminded me how new equipment can help your skating. The skater does the tricks, not shoes, but when your old pair is covered in various adhesives and duct tape, it's real nice when a fresh pair catches that flick just enough. Likewise, the revitalization in your pop when getting a new board is wonderful. I actually tend to skate a little better with new equipment, for a time anyway, or so I believe. I know that a lot of people like it once it's all worn in, and familiarity with your gear is great, but when the shoes keep your feet from bleeding and the board responds with some pep, it's real nice.
TLDR: Sometimes I like having new shit (not trucks though)