Nothing left to do in office in this Friday afternoon, so here we are. You can disagree if you have better technical insights.
Code already addresses this issue, but most people can not reason it from the code.
See Figure UG-37, Figure UG-37.1, and the definition of “F”.
Using the most simple concept “Full Area Replacement” that has been used in early days: how much area removed, put back the same area by re-pad within the boundary per Fig. UG-37.1.
The other simple concept: Fig.-37, when angle is 0, maximum hoop stress PR/t occurs, normal to the areas in Fig UG-37.1 , such that you need Full Area Replacement (F =1) to resist the maximum stress
When angle is 90, the minimum longitudinal stress PR/2t occurs, also normal to the areas in Fig UG-37.1. However, this longitudinal stress is 50% of the hoop stress, so you only need 50% of the Full Area Replacement (F=0.5) to resist the minimum stress.
Any angle between 0 to 90, will have stress between PR/t and PR/2t, also normal to the areas in Fig-37.1. The required area is adjusted by F between 1 and 0.5.
Code is way to conservative by saying using full area replacement (F=1) in all direction unless integral reinforcement is used. I do not agree with Code from stress point of view as explained above that stress will actually reduce from angle 0 to 90, such that the required area can be reduced accordingly. But can’t against it since it is Code, stipulated by human just like law.
If you read so far and understand what I am talking about, you will see using gusset does not make sense and can not qualify full area replacement from angle 0 to 90, unless you install hundreds or infinite gussets to meet area requirements in every cross section from angle 0 to 90. It is purely the stress issue around the opening that make using gusset as reinforcement become impossible.
What you missed is, you only look at angle 0, but you forgot the rest as well as what code says in the definition of "F". Code already covers all, very smart.