JellySlayer the problem with your logic is that you put emphasis on the consequences of dealing with hostile environment - namely the background extreme heat - rather than dealing with the actual threat/boss.
The purpose the tower is not to make your life miserable and make you cringe every now and then as all your cloaks of protection, potions of extra healing and 7lbs burn.
The purpose is to give the player a challenge in obtaining the orb and killing the guardian.
Environment damage is just a byproduct that needlessly reached the status of the main difficulty.
What makes the tower simple with ring of ice and fireproof blankets is not your that items don't get destroyed but that you can simply lure the wyrm outside, slay the few minions that follow and squash it with a pocc and/or demon/dragon slayers.
This is where I'd look for difficulty, challenge and requirement of smart play.
If the wyrm refused to move out of the temple and at the same time triggered something like monster aggravation on all the fire grues that I never see when I leave with the orb, it would have been quite something.
I could probably give you a sample situation where I grinded enough to have stuff in the tower that doesn't melt/burn and yet I still have every advantage for the final battle because of how predictable the wyrm is.
I don't need to be particularly smart or strategic for that, just sufficiently grindy.
This is however the long route because of course we have RoI and blankets.
Doing the tower without them and struggling on every step with burning equipment and melting ammo/potions of healing etc. is sado-masochism and I will resist every encouragement of it somehow being the right way to play this part of the game.
On the other hand, take any other elemental temple - in all of those you pretty much get swarmed by all the monsters within.
Air temple lets you maybe skip the ones behind the main room but otherwise you have to deal with the summons.
But what of item destruction in the air temple? Oh, right, I forgot. Ctrl + D then drop everything.
Enter, hold 4, get the orb, leave, pick your items up and move on.
I understand air temple is but one level instead of 4 and it usually comes later when you're more prepared but it illustrates the principle of "let's deal damage to PC's equipment in a way that can't be prevented".
That's not a very smart, strategic or interesting. It's brute force challenge that the player is forced to overcome with equally brute-force solution - drop everything that can burn or melt.
Given enough time, the tower could be cleared in the same fashion, without blankets or rings.