I agree Rugers are a little better quality. I don't agree with not even close. My SP101 is a little better made, but it ended up in the Gunsmith Hospital after the first trip to the range.
My Taurus wheelguns are all smooth shooters right out of the box. Nice trigger action, and my little Taurus 85 Ultra-Lite (15oz's) sucks up .38Spl. +p ammo without a hiccup in over 150 rounds.
The Ruger trigger has been referred to as the trigger from hell on more than one post on TFL. Having said all that I would select the Ruger. If the action isn't smooth, take it to a gunsmith. If the recoil is too heavy, buy larger grips.
If you have the chance, try before you buy, then select what fits you, and what you like. You can't go wrong on either, for the price.
I have been told, and recently experienced, SP101's do not all shoot the same. 10 days before ordering my SP101, I had an opportunity to shoot one at the range where I am a member.
The SA was smooth and light. The DA was a heavy pull. When I took my new SP101 to the range the DA was quick and light. The SA was so heavy I couldn't pull the hammer all the way back on the 4th and 5th load...Go figure
I've had a SP101 3 inch for a few years when I bought a Taurus 85.The Ruger shot low,broke a few parts,was heavy,and had the charm of a howitzer.The Taurus while only a 38 would outshoot the Ruger,never broke,and is smaller and easier to carry and conceal.As already mentioned no two SP101's are alike.I sold the Ruger.I would check the Ruger throughly because mine was poorly polished internally and had to be sent back to the factory.
Look at how the star is handled by the diffferent companies. The ruger is much better.
As for durability: My "always" gun is a sp101. It has over 50,000 rounds and still runs fine. It has shot over 99% 357 mag loads almost no 38 special. Still locks up tight, no endshake.
If you have access to this issue of "concealed carry magazine" my personal sp101 was used for the review article written by George Hill.
I'm not happy with the way my SP101 shoots. After 100 rounds the SA is still very tight. I'd trade it tomorrow for another Taurus, however, I have promised myself to stick it out with this gun. I have a set of Houge grips on the way, and I,m gonna file down the hammer top before it eats up the rest of the skin on my thumb.
Might also consider that Ruger does have very good customer service, where as horror stories abound about Taurus. That, and Ruger's are 100% American Made.