The scope note leads me to wonder whether there might be a reasonable need for an "ancilliaryResource" property to cover "Supplies necessary to the effective outcome of the learning objective such as pencil, paper, scissors, soldering iron, calculator." If so, the scope note second sentence for physicalLearningResource could point to "ancilliaryResource" property with something like the following text: "For ancillary resources such as pencil, paper, scissors, soldering iron, calculator necessary to the effective outcome of the learning objective, use the ancilliaryResource property.
To reference those resources that are required for a learning activity that do not themselves meet the definition of a learning resource.
Suggested by Stuart in a comment to #28