I know this isn't directly related the issue at hand, but if you use Jewelerybox to install Ruby 1.9.3, and then install the gosu gem via it's gemset manager, it will install correctly so long as the newest Xcode/cmd tools are installed and you tell Jewelerybox to use clang when it is installing Ruby 1.9.3
This is probably preferred to trying to upgrade/replace the system Ruby, as Jewlerybox installs it RVM-style.