Conventional wisdom concerning PD has been that 10cm railguns beat gauss turrets at all but the highest of tech levels. However, this was not always the case in VB6, and since the updates to turret sizes in C#, the scales have tipped even further toward gauss.
I have created a spreadsheet calculator with the intention of demonstrating that by the time you hit gauss tech 3 (5000RP), nuclear pulse level tech, rail guns are only slightly better at cruiser speeds, and by the time you hit Gauss tech 4 (15000RP), ion level tech, quad gauss has already overtaken rail in terms of HS efficiency for non FAC/fighter speeds.
Link to spreadsheet. Make a copy to play around with numbers yourself.
The TL;DR is that rail effectiveness drops off at Ion tech because it is based on ship speed. You can define the speed at which rail overtakes gauss in terms of multiples of the racial tracking speed. For example, rail is more effective than Gauss 2 at speeds 91% or higher of racial tracking speed. However, by the time you get to gauss 4, you need to be 1.83x faster than your tracking speed in order for rail to be more efficient. Speeds in excess of 4x racial tracking are of no benefit at all, but the necessary speed multiplier rail needs caps out at 3.65x (vs. gauss tech 8), meaning you will not run into a tech level where rail cannot be superior to gauss. Fighter rail will always be more effective than a turreted gauss design for PD
at expected fighter speeds. I did not check unturreted gauss fighters but since railguns are 4 shots for 3 HS (not considering crew and reactor sizes), and unturreted to hit chances are identical, it logically follows that parity is achieved around gauss 6- 8 (4shots/3HS = 8gauss/6HS, but crew sizes are different and rail needs a reactor)
The detailed explanation:
PD ability can be defined in terms of km/s of missiles able to be shot down. For example, if a laser (1 shot per tick) has a tracking speed of 4000 and it's BFC has a 100% chance to hit at point blank (not true in practice) then it has a 100% chance to hit a missile at 4000km/s and a 50% chance to hit a missile at 8000km/s. So if you have a missile traveling at 32,000km/s, you will need 32,000km/s (32,000/4000 = 8 guns) worth of PD to reliably shoot it down.
Thus, PD effectiveness = # of shots * BFC hit chance at 10kkm * Gauss factor (if applicable) * weapon tracking speed. Divide this by HS of (weapon + crew quarters + reactor for rail) to get the efficiency of the setup.
Also, rail gun and gauss turrets have a constant size at a given tech level. 10cm rails are 3HS. A quad .85 gauss turret is always 25.12HS when geared to 4x racial tracking speed assuming your turret gear ratio has kept up with BFC tracking speeds. Thus, size ratios of weapons are constant, so the only factors that matter are the gauss tech and ship speeds.
This test setup does not factor the size of the BFC into the equation. If you want a complete determination including auto calculating of the most efficient BFC to use, please check out my
full PD Calculator