Rem or Tikka,... it depends
I've owned both and have to say that 'it depends' whether or not you're going to use it 'as is' for the foreseable future or if you plan on putting some time and money into tinkering, futzing with, and upgrading your new rifle.
If I were going to buy a rifle with the idea of getting the best shooter straight out of the box that doesn't need much in the way of upgrades as I don't have the money to do much more than buy the rifle and my scope,... I'd DEFINATELY go with a Tikka. As I mentioned in another post
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http://www.thefiringline.com/forums/showthread.php?t=307672)
my little Tikka T3 Tactical is a great, handy little rifle and shoots like a dream for the cost! As a Tikka owner, I gravitate toward, and attract, other Tikka owners at the range and I've NEVER had any one of them say nothing but great things about their rifles - face it, Tikka's are really great shooters! Personally, I'm not a fan of the stocks, but at this point I couldn't care less as they 'just shoot'! Sure, others will knock the 'plastic mags', but not because they show evidence of an inordinate amount of breaking,...they're just different.
Now, if I were planning on taking a stock rifle and upgrading it into an ultra-accurate sniper rifle, or even long range hunting rifle, i.e. new stock, barrel, bedding, trued action, etc. - something that is easy to get 'accessories' for and upgrade, then I wouldn't hesitate to get a Remington Model 700 over any other rifle. As another poster mentioned, Rem700's are the backbone of the serious shooting crowd, but only after serious money and time is invested in making them that way. On the flip side, if you're into spending money for a highend rifle, you might consider also looking into Tikka's parent company; Sako. If you're looking for a high-end shooter you can't do much worse than Sako's TRG line of rifles,... and the cost will be as much or less than most of the custom Rem700's
In either case, both are good rifles, but for different reasons. Personally, I consider my Tikka to be a really good rifle,... not a GREAT rifle,... but really good and I haven't done a thing to it other than put on a quality optic and dial in a tack-driving handload. As for my Rem700? It was a 'good' rifle when I bought it,... not really good, but good. I've since had a new stock, bedding, and trigger put on it to get it to be a 'really good' rifle,... but it's still not great.
Both my Tikka and my Rem700 are close to eachother now (Tikka holding an edge), but to date, I know that I've spent more on bringing my Rem700 up to par and if I just sink even MORE $$$ into the Rem700,... it could be a great rifle,... it's just a matter of investment. Just a thought
Ryan