Morrison still has several metatextual beings, whereas Gaiman tends to avoid that. With exceptions, I'm sure, metatextual stuff is right up there with toonforce powers in terms of not having an answer in traditional comic-dom.
Trying to parse between abstracts, metatextuals, etc. is somewhat fruitless, though, imo. They exist to serve the story, particularly with writers such as these two.
Gaiman is a lot more subtle when it comes to metatext, usually dealing with introspection of some kind. Whereas Morrison—almost in a PSA fashion—spews out shit like "this guy is supposed to be a parallel for piracy." That said, Morrison does deserve some credit for trying to get DC's shit together.
Back on topic: By feats Morrison's DC would be more impressive.