I had a Merkel 47E. Nice fitting, gun was very tight. Engraving sparse and not especially well done. The barrel selector allowed the gun to fire both barrels if positioned in the center, and the spring detent wasn't strong enough to prevent this 100% of the time. Barrel bluing was excellent, except for the flaw along the solder joint. The screw holding the action bottom plate worked loose. Top lever wore the CC off the top tang quickly.
Sold it. New owner loves it, and shoots it well. This was a 1997 GSI import, and they did invite me send it in for correction of the problems, but I never did. New owner did return it to GSI when the second sear refused to set. Good service according to him, although the bottom plate screw still works lose.
I'm done with Merkels.
Never owned a Beretta SxS but have had several 680 series guns. Only one problem ever, and that easily fixed by re-torquing the screw that connects the top lever to the locking pin plate.
I vote Beretta. Wood to metal fit will be better with the Merkel, but that's about all.