When comparing ImpactJS vs Gosu, the Slant community recommends Gosu for most people. In the question“What are the best 2D game engines?” Gosu is ranked 50th while ImpactJS is ranked 57th. The most important reason people chose Gosu is:
Gosu is not a game development framework, only a media library that happens to be suited to game development. (Kind of like SDL in the C world.) That means the interface is relatively small.
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Pros
Pro Extensive documentation available to support development
ImpactJS has an active user community that busily produces tremendous resources including videos, books, tutorials, walkthroughs and more. There are also comprehensive class documentation available.
Pro Excellent collision detection system
Impact provides 2 types of collision detection; static and dynamic collisions. Both of which are easily integrated into game development.
Pro Extendable
Many plugins are available, including one called Impact++ which adds features like pathfinding and dynamic lighting.
Pro Level editor
Built-in map editor with support for tiling, collision layers, and actors.
Pro Optimized
Works with Box2d physics library, comes with all worthwhile elements for actors built in.
Pro Truly cross-platform allowing developers to build for anything
Extending the reach of a game developed with ImpactJS is easy due to the cross-platform nature the framework. There are Considerations around performance, resolution and audio, however all can be appropriately addressed when in development. Works in the browser via Canvas, even on mobile. Easily translatable into a packaged app.
Pro Lightweight
Gosu is not a game development framework, only a media library that happens to be suited to game development. (Kind of like SDL in the C world.) That means the interface is relatively small.
Pro Mature API, actively maintained and developed
Gosu has been under development since 2001. It is mature and has several toolkits built on top of it to provide additional functionality.

Pro Cross-platform, even mobile, using Ruby
Cons
Con Inactive
The last update was in 2014.
Con Cost of $99
While most HTML5 frameworks are offered as free open source projects, ImpactJS has a one time cost and no free option.
Con Deploying Ruby apps is a mess
Games built with the Ruby to .exe "compiler" do nothing more than extract your source code and Ruby.exe to %TEMP%, then run it. The code is not really compiled at all. The process for wrapping games as Mac apps is a bit nicer, but you'll need a paid Apple Developer subscription to code sign the app, or users will see a warning/error when running your game.
The only way to really compile Ruby is to use RubyMotion, which does not work on Windows and requires a paid subscription on top of the Apple Developer one.
(This Con is not specific to Gosu. Deploying Ruby code has never been fun.)
