When shooting against T4, Gauss produces 0.44 wounds (before saves) per shot, whereas Tesla produces 0.66 wounds per per shot. At ranges under 12", that means that Gauss statistically speaking, going to produce more wounds than Tesla (0.88 vs. 0.66 per Immortal). However, at ranges greater than 12", Telsa produces more wounds before saves (0.66 vs 0.44 per Immortal) against any target that doesn't have EXACTLY, a 4+ save, but with any kind of cover or invulnerable save the advantages become negligible (Tesla is equally as good against 5+ armor in the open and against a 4+ armor model with a 6++, Tesla will produce 0.03 fewer wounds per Immortal on average). While Gauss can strip hull points, there are far more efficient units in the codex for doing so. Additionally, on overwatch Telsa produces 0.5 hits per Immortal, whereas Gauss produces 0.33.
So basically, how you equip your immortals is dependent on how you want to field them. If you are marching your Immortals on foot, Telsa is the better choice. If you are dropping your Immortals up close to the action, either Gauss or Telsa are fine, although it is likely that Telsa will edge them out. If you are THAT worried about vehicles, take Immortals for the extra versatility, but overall Tesla appears to be better.
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