I bought both in .357 magnum. I bought the Ruger first, then polished internals and experimented with trigger springs, and while it was better than stock, I just didn't care for the trigger pull. It seemed to "stack" a lot just before breaking. Then I bought a 3" model 60, which I've wanted for years, worked over the trigger on it and really liked it. Found no real difference in accuracy between the two guns, but I liked everything about the Smith better. The looks, the lighter weight, and the trigger pull. So I sold the Ruger to a friend. He thought it had one of the lightest trigger pulls he ever felt- but then he's never shot anything but a stock trigger before, and only shoots single action.
I also widened the rear sight window a little on both to be able to see a little light on each side of the front sight and added some white outline. The 4.2" Ruger had a nice fiber optic front, the 3" Smith doesn't. I painted the Smith's hot pink with my daughter's fingernail polish to make it stand out better. I also changed grips on both guns to something that suited me better. The stock Smith grips have a deep curve that made the recoil hit me in the most tender part of my hand.
Ignore the Ruger front sight here. I was in the experimental stages of cutting it off and JB Welding it back together. Hogue wood grips here.
The Smith with it's .22 twin. Shows the front sight and Altamont grips.