The answer to your other, more specific question also applies here to a large extent. With such an open question, I feel more comfortable talking about the features and characteristics of each. Whether they end up being a pro, a con, or simply irrelevant will largely depend on the specific usecase (or users). Not everybody values equally implemented algorithms, user interfaces, supported systems, software quality, documentation quality, support, licensing, pricing, ... the list goes on.
And don't forget, Ros/Gazebo and Matlab are not mutually exclusive.
I don't know of such a document, but why do you use them yourself? You must've had a reason for it?
I would like to describe ina formal way the differents between them to my group.