Monte Cook (one of the designers of D&D 3E, and until recently of D&D Next) has written a short essay on "Logic in RPGs" over on his journal, The Chapel Perilous. It largely deals with the concept of rules-heavy and rules-light systems ("rulings not rules") and the effects such systems have on gameplay, while clearly stating his preference for the latter. It's not a new theory by any stretch, but it goes some way to codifying it clearly. Thanks to Mark at CMG for the link.
You can read the essay here.
]The Chapel Perilous - Logic in RPGs