This is an old post but thought I'd chime in. About 5 years or so ago, seven of us shot and compared the recoil of the Benelli SBE II, a Browning Gold and a Browning Citori all chambered in 12 gauge 3 1/2 inch.

We fired 2 3/4, 3 and 3.5 inch shells firing one round in each of the guns.

Overall, the gold had the least felt recoil with all loads followed by the Benelli and then the Citori. There were two dissenting shooters with 2 3/4 and 3 inch shells. Those two thought the Benelli kicked the least while the remaining six of us disagreed. Nobody argued after firing the 3.5 inch roman candles. The heavy Browning Gold stole the show.