The reality is that programs processes data. These programs may contain bugs causing the program to behave completely differently than intended. Usually what happens in such circumstances is that the program will either be terminated by the operating system or just engages in random non-harmful behaviour. However, everything a program does is technically still deterministic (unless randomness is involved) - so what a program actually does when encountering data it processes wrong is deterministic thus attackers are able to construct data in a way to control exactly what the program does.
When receiving e-mails your e-mail client is already processing data so there's a good chance that an attacker can gain control of your e-mail program just by sending an e-mail to you - no matter if you actually look at it. The e-mail program will download the e-mail and for example display the Subject to you. When you open the e-mail your e-mail client will likely do even more things such as parsing the HTML in the e-mail, displaying the contents, displaying images etc. In everything it does (from parsing HTML, to rendering images, to rendering text, to downloading e-mails, to display the Subject) there can be a bug in it.
Opening a suspicious e-mail is only riskier because more stuff is processed when you actually open it.
Of course, your browser will also use libraries to render text, process fonts, process images etc. so if there's a bug in an image library and the e-mail contains a malicious image then you're out of luck and it's not GMAIL's fault. You can expect that the possible security vulnerabilities with GMAIL are the same as the browser's plus the issue of XSS'n'Co security vulnerabilites.