The above is correct, but it also depends on how the "gate" was applied. An alternative way to apply it (indicated perhaps by your notion that it's only applied to part of the system) is to introduce a shift of the onsite energies (the old "gated method" in ATK 2008.10 and earlier, and also still possible in 12.2 and later, but with another method). In this latter case I would tend to agree with the reviewer that it's unrealistic to assume that some atoms in a very small region are "gated" and other ones not - if, that is, you really mean this to simulate an external gate. There is also internal gate effects, more properly I guess charging effects which can be caused by reduction/oxidation of individual atoms or side groups. This charging effect can be simulated using an onsite shift to some extent (and in the upcoming ATK 13.8 but a real localized charge on an atom). Ultimately, you have to be able to argue your case why you have simulated the system in a particular way and what physical relevance it has, otherwise the study has no meaning.