Sort of a Ford vs Chevy question, but here goes...
Gore Tex is likely a bit more breathable than the cabelas dry plus - which is a Cabelas exclusive. Opinions vary. But this is not to say dry plus is a bad option. I own both and like all my garments that use both of these materials.
Again, opinions differ, but the smart money says you get what you pay for. True with hunting clothes, as it is with optics.
Care to tell us what gear you are trying to compare with one another over at Cabelas?? Just curious if you are looking for say light raingear, or something heavier.