ABS is always better on asphalt, dry or wet, commuting or on track, given the ABS is adjustable for the different conditions, like what you have on recent Ducatis, MVs, KTMs and BMWs.
ABS is always better, even on gravel, given the ABS is calibrated for it, i.e. off-road-pro settings like what you have on 1200GS Adventure and 1190 Adventure R.
The MT-07 ABS is not adjustable in any shape or form, so it's calibrated for every day use and safety. There is no track-day or off-road ambitions here.
I have tested the MT-07 ABS on asphalt and it works great, for the every day riding I am doing.
I have tested the MT-07 ABS on gravel and it works great, for the every day riding I am doing. Not locking the front is a good thing on gravel, at least for me. Using rear brake only will of course lead to ABS working hard, no tail slides or effective stopping power. Using both front and rear brakes properly and at the same time, trying to stop the bike quickly and safely without front wheel sliding/crashing, works quite well. Given the limited gravel-gripping power of my Pilot Road 4 tires.