Well, I own over a dozen of each, but the question is about current revolver design. For me, the best current design is Ruger. For one thing you can easily take down the double actions for cleaning and lubrication. No side plate to remove, no screws to mar. Then IMO Ruger makes a stronger gun in a smaller package. Ruger also makes a stronger gun in a bigger package. For me, the accurcacy is similar with individual guns shooter better than the group. I don't like the fact that Smith basically quit making blued guns. I have had better service from Ruger when I returned a gun for work (I have had work done by both places several times). Ruger does make a small concealable revolver in the SP-101 which I think is a practical design. Strong and up to the task of handling full bore .357 ammo.
For looks, for classic treasures, I go with Smith. For current design and innovation, it is Ruger, hands down.