One of the reasons I don't type it is that, say, I resign, then the game is over. The game is not going to appear in my opponent's list of current games and therefore it's unlikely they will click on the game. It's over. Why would they? So they wouldn't even see my gg.
Face to face, I would always congratulate my opponent, win or lose.
It's quite easy to type gg after a win or loss. Bringing back some courtesy into the game would be refreshing, even if it is online. I try to type this in after every match, however most folks don't respond. (Many times they want a rematch though) Anyway just a thought, it doesn't hurt to be a little polite.