the last sentence of Mr. David Lennard's answer was insightful.
there are various factors to consider. gusty winds are frequently offsore winds and have big shifts so steering is a big factor. it helps if you can predict if it's a lift or header before it hits and be heading up quickly on a lift ect.
if you are talking big winds and seas to match then you need to foot off more whilst beating to windward so loosening the sails exactly as the gust hits is more important than heading up. or is it? steering is pretty darn important. briefly luffing by sheeting out in a death gust is going to be faster than flipping or pinching up so high that the boat takes a while to get going again. certain boats benifit from easing the jib as well in a big gust, even on a beat.