With like weight bullets yes, but Newton's first law tells us that a heavier object will react longer. So with bullets of weight in proportion to caliber and subsequent velocity, the 45ACP wins. If velocity makes you giggle, then the 10mm wins.
Ballistic gel is not the true test of a caliber's worth.
Nor is comparing the 40S&W and 10mm. That's like comparing the 38 Special and 357 magnum.
RJ
You might want to take another angle on handgun cartridge effectiveness. Newton had gravity wired. No one has a dusted (PCP) or tweaked (meth) suspect wired. Adrenaline can cause especially mentally ill suspects to soak up a lotta lead. Science is obliterated when confronting a dusted or tweaked bad guy with greatly diminished cranial function. They could be long dead before they hit dirt. Knowing what I know, which ain't mush except for what I know, the best way to respond to dusters and tweakers is not respond unless skedaddling ain't an option. Were I to confront a duster or tweaker, I'd be outta there while 911'ing local cops.
There's a persistent 'net myth about the 10MM. The FBI firearms & cartridge tests scientifically proved that 10MM (.40 cal) was most efficacious with 180 grain bullets at ~1000 FPS. More velocity was diminishing returns. Bureaucrats' brains got to thinking, and they got it right: the 10MM case could be shortened to achieve optimum .40 cal results, and the shortened case would function in standard capacity (I refused to use the term "high capacity magazines") magazines. Hence, birth of the most excellent cartridge: the .40 S&W.
In another application, my opinion, which ain't yet attained 2 bits' value, is the 10MM in a 1911-A1 handgun is perched atop of top tier wilderness handgun cartridges. 9 220 grain 10MM rounds at max velocity with another 8 ready to go inside a few seconds would convince the meanest critter of North America's mean critters that it chose its dining menu option poorly. If archers kill mean critters every year with arrows leaving strings at ~300 FPS, a 220 grain 10MM bullet has to be exponentially more effective.
I know its fun to discuss handguns & handgun cartridges, but it's academic w/o considering bad guy variables, and bad guys have a lot of variables: CNS short circuiting drugs on board and the very real possibility of more than one bad guy skews the heck outta handgun and cartridge selection, and would've caused Newton to reevaluate his scientific conclusions.
BTW: an interesting factoid: esteemed scientists have named Newton the greatest of all scientists, Einstein included. In fact, much of Einstein's work has come under scientific scrutiny. Einstein was a clerk at the US Patent Office. Many scientists have intimated that Einstein stole "his" ideas from filed patents. I do know Einstein ripped off Princeton University to the tune of 150k, which was big money when American money had value.
Dr Michio Kaku has said that gravity is such a complex scientific concept that many physicists holding Ph.D's do not completely understand it. Sir Issac Newton had it wired.