I admit it. I have a prejudice. I love S&W revolvers and have since I started shooting.
Having said that. I am also a big Ruger fan as well.
I have been hounding a buddy of mine for years to get this 3" Model 60 (.357 Magnum) and finally got it earlier this year.
Then, a few weeks ago I fell into a trade for an SP101 also in .357 Magnum.
I thought I might make a few observations about them both.
First, I would not hesitate taking either of them in to harm's way, however, only the Model 60 was ready to go right out of the box. It has adjustable sights but they were right on from the factory. (My buddy got it new and had only shot it a couple of times.)
The SP101 came with a canted barrel and a slight binding of the yoke when closing the cylinder. The guy I got it from said he had never fired it and the original owner had only fired it a few times. I can understand why he didn't like it. It shot 2" to the right at 7 yards because of the canted barrel and front sight.
A quick trip to the factory (less than 10 days from my call to getting it at my front door) solved the barrel and the binding issue. They even sent me a test target from the completed job. :
The other issue with the Ruger was the trigger pull. It was not very good. This was quickly and inexpensively fixed with a replacement of the hammer spring and the trigger rebound (return) spring (About $10 for both) I also removed a few burrs from the chamber that holds the rebound spring. Now both the single and double action are very good.
So Head to Head:
Accuracy: The Model 60 by a ton. It does help that the sights are better and the barrel a bit longer.
Double action: I hate to admit it but, with the new springs installed, the Ruger edges out the Smith and Wesson.
Single action: The Ruger is much improved but the Smith and Wesson is like glass.
Shooting with .357 Magnum: I usually carry .38 +P instead of .357 Mag. I find that I can usually shoot it more accurately. It is pretty brutal shooting hot .357 out of the S%W.
The Ruger can handle .357 all day long. (It helps to add the Pachmayr grips, the factory grips were not terrible but the Pachs really complete the package IMHO.)
Bottom line?
I don't usually pocket carry a revolver. I prefer a waist band holster.
Neither is more or less comfortable to carry that way. The Ruger is a little beefier, the S&W a bit longer.
The Ruger is heavier but not that I would find unmanageable.
Like I said, either would do the job required.
So, brute strength and reasonable accuracy means the Ruger.
+P and excellent accuracy would advantage the S&W.
Fortunately I don't have to quibble. The wife likes the Model 60, even more than her S&W Model 19, so I leave it at home for her.
The Sp101 has won a spot on my belt for everyday carry.
(except when I am carrying the LC9s/Pro or the G19 : )