IMO, there really ins't any "vs." in that conversation at all...
They are two very different guitar companies - with two very different approaches to making instruments.
Taylor's are known to be light & "airy" sounding - very easy to play - and they have consistently even quality.
Gibson's have a much more traditional (heavier) sound and feel. The quality issue with them has improved considerably... but it can still vary quite a bit.
Then again, there are vintage Gibson's that sound just amazing!!
So, it's more like an apples & oranges kind of thing... it all depends on what flavor you like!