When comparing Gemini 3.1 Pro and ChatGPT (GPT-5.4) for enterprise coding...

https://garrettwigp625.tearosediner.net/gemini-vs-chatgpt-reasoning-what-do-simplebench-and-gpqa-actually-test

When comparing Gemini 3.1 Pro and ChatGPT (GPT-5.4) for enterprise coding support, cost and token limits matter. Gemini 3.1 Pro offers a higher token capacity, supporting up to 1 million tokens per session, which benefits lengthy code reviews