From a commerce perspective the biggest problem I have with the 410 is the user experience. If I tag a URL with a 410 when someone request the page they get a white page that says GONE. They never even get the chance to see the store and maybe search for a similar product.
Would it work if I built a landing page that returns a 410 and then used the 301 to redirect the bad URL to the landing page? It would make the customer happy, they would be in the store with a message to search for something else. But would Google really associate the 410 with the redirected URL?