Gauss is hands down the best MA Rifle. You can kill someone <30 m away from you before the game tells them they have taken damage.
There's a reason at the last TR interfarm I was at all of the top kill whores were using Gauss Rifles and not Cyclers. I can't remember ever dying to a Cycler being used by the other empires in my five years of Planetside.
not to mention the Gauss Rifle sounds cooler
