To make it a gel substance they necessarily add a jellifying agent to DMSO, which makes it unpure. Which is a serious concern as, with DMSO, everything penetrates the skin.
My discontinuing DMSO doesn't have anything to do with the liquid texture (by the way my BA + ethanol solution is a liquid, not a gel), it has to do with the fact that your skin always has to be squeaky clean before applying DMSO, which is a real hassle.
The second issue is that it is a mild chelating agent, and chelators need to be taken on their half-life. As I have a high mercury load, DMSO moves around mercury in my organism without efficiently removing it, unlike when I take Alpha Lipoic Acid every 3 hours.
With BA + ethanol, you can apply it anytime of the day no matter how clean your skin is, and don't risk moving heavy metals to sensitive parts of your body.