Turrets with more barrels have a slight reduction on space required for gearing. Of course, they're also less flexible and take more research.
Gauss... Slight differences in research costs. Depending on size, the numbers don't always add up to 100% exactly either. You can actually fit a small GC on a small fighter. Most notably, in some cases it's possible to get hit rates over 100%. In those cases, a small GC has an advantage. (That's really unintentional behavior though. Small GCs have lowered hit rate because the game can't handle fractional damage.) The only disadvantage for small GCs would be the statistical spread. The smaller GCs have a higher chance of missing every single shot, which is generally slightly worse for point defense.