There was an attempt at porting Gosu in the very, very early days of the Pi:
http://www.libgosu.org/cgi-bin/mwf/topic_show.pl?pid=5638From what I remember this continued on IRC and the biggest obstacle was in fact Gosu's dependency on X11 (or alternatively Win32/Apple APIs).
There was a snippet of code on github that demonstrated how to open an OpenGL ES context using a proprietary, binary driver, but the snippet itself had no license attached so I kept my hands off it.
Do you know how other libraries handle it? If there is a way to open an OpenGL ES context, then most of Gosu should immediately work. Font rendering, audio, input are the next step then.
I am also not sure if I can help much without owning one myself :) I only have a little zoo of mobile devices for general OpenGL ES development.