Gills are too fish-like, I hope they are just scales. I know that Godzilla is completely fictional,but it just goes against completely against taxonomy biology and previous Godzilla designs/biology. A reptile cannot have gills as a definition of being a reptile.
I think my biggest gripe with the current design is the relatively smooth skin and lack of ears. The keloid scars from Nagasaki and Hiroshima were cited as a design element for Godzilla, who in his current form, looks more leathery than previous iterations.
I didn't really identify that as an issue at the start until this image was posted on the Godzilla subreddit
http://i.imgur.com/Zf8O2pc.jpgThe hint of original textuing in that image really increases how much I like the design, but it's not actually case in the final design.