In quantum mechanics, complementarity can be expressed in a clear and simple mathematical way, as the fact that the same state can be expanded in different bases, corresponding to eigenstates of different observables. The nice thing about this is that the state itself, viewed as an object which does not depend on the choice of basis, does NOT DEPEND ON THE OBSERVER.
However, as far as I know, nothing similar exists for black hole complementarity. As far as this is the case, I cannot take black hole complementarity seriously.