I'm not sure it's that level but then I'm also not sure how comparable the situations are. The problems at Sunderland almost entirely derived from their owner's disappearing act. It had built up from years of just financially approving anything and then walking away and wanting out when it went tits up. A lack of stable management but consistent investment in rubbish.
Gibson has made similarly poor financial decisions in recent years but not at the point of wanting to walk away from them. Of course you can argue nobody is really taking responsibility as much as they could as very little seems to have actually changed but at least they're trying to be more responsible whilst still spending some money. Sunderland's top brass seemed to just disappear when the spending went too far, Gibson and co. are still here and by that very nature are taking more responsibility than the Sunderland owner ever did during that season. But Gibson is a Boro fan and that makes it a bit different. If Gibson didn't actually care about Boro, I suggest we'd be in a very different position right now and I'd wager it would be much worse rather than any better.