Hello phrog, I can't find either file in my MAW install either.
If you look at the AvHistory F4F-3 you'll find these texture files are also called for in the cockpit .M3D but no gauges seem to be missing in the model - just like the MAW version. Nor are those texture files there either. I can only assume the modeller changed which texture files were wanted in the model but didn't delete the materials from the model's gmax materials list.
The original model source files were lost in an HD crash (the one true sign of an experienced modeller...

), so unless you have a problem with the Martlet, I wouldn't worry.
On further thought, create a checkered 512x512 bitmap in pink and bright green, save as DXT1 format
wcat_gauges_1.dds and drop it in the model's texture folder. Delete the model's .BDP file and run MAW. If nothing unexpected appears in the VC then that texture definitely isn't needed. You can try the same for
gauges.dds too.
@Old Tiger - I can see two gauge faces missing in that screenshot...