I havent used a 10/22, but I do have a Rem 597 and love the gun. All of my comparisions are done from what I have heard about 10/22s from others, so you might want to go down to Walmart and compare them yourself.
Magazine:
10/22: $8 metal (?) 10 shot Rotary with regular sized mags for huge amounts of money. You have to pivot the mag to lock it in. Slick willy mag is flush fit
597: $8 double stack, single feed 10 shot mag, plastic body and follower. No regular cap magazines. Mags drop free when the button is moved forward with your right index finger. To insert, you just push straight up, no pivoting. Magazine floor plate extends down about 1/4 to 1/3", easy to remove with your fingers if it wont drop free.
Bolt release after bolt holdback engaged:
10/22: Press a button and pull back bolt handle to release (IIRC, might be wrong) on a fresh magazine.
597: Pull back bolt handle on a fresh magazine.
Stock:
10/22: Cheap looking wood (IMHO), synthetic on higher priced models, craploads of aftermarket stocks.
597: Base model has a grey synthetic stock, higher models also have synthetic except the most expensive, which has a lamenated (spelling?) wood stock. Not many aftermarket stocks (If any).
Sights:
10/22: Dont know.
597: Iron sights mounted on the barrel, line up the dots, all adjustments to the rear sight, as with all Remington rifle sights. Has a 3/8" dovetail for mounting BB gun/.22 rifle scopes, and 3 tapped holes (with plugs) for a Weaver-style sight base.
Barrel:
10/22: No recessed crown on base model
597: Recessed crown on base model. Shoots great with Remington Golden Bullets, but I have feeding problems about once every 30 shots, probably due to my GF loading the mags while staring at the HK guy's toys or drooling over the guy with the .338 Win Mag at the other end of the line.
Overall, I love the 597. The only downside is finding a sight base for it, CTD is about the only supplier of it, unless you order direct from Remington. And, my GF thinks a .22lr is only good for popping a squirrel when the neighbors are home, otherwise, she uses her Ar15, so she gets kinda tired of sitting at the range while I practice with it.
Kharn