Let's see if anyone can throw out a well-supported critique of my position.
Traditional gels are basically straight sugar. That means that they are absorbed rapidly into the bloodstream, resulting in temporary hyperglycemia and subsequent insulin release. All that insulin in the blood downregulates B-oxidation of fatty acids in the mitochondria, instead upregulating typical glycolysis, citric acid cycle and oxidative phosphorylation. This makes you burn through the gel really fast, and also makes you burn through muscle glycogen faster than you otherwise would.
Instead of gels, you are better off taking in starch such as potato starch or cornstarch, because these molecules will be digested slowly and they won't result in a blood sugar spike.
After avoiding sugar like the plague for the majority of your marathon, when you are 30 minutes out from the finish you should take a gel and begin drinking Gatorade because at that point there isn't enough remaining time for a post-spike crash.