I have shot both side by side (my 226 and a buddies 92).
Reliability:
Sig took everything. Low power reloads to +P's.
Beretta had FTF's. The low power ammo couldn't get the slide all the way back
Accuracy:
Sig shot great all the way though.
Beretta held amazing groups until it got hot. When the gun got hot the groups opened up.
Looks:
Solely opnion based but I think the 92 is sexy.
On a side note the 92 is one of the few (if not only) pistol that you can suppress without a recoil booster.
Reliability:
Sig took everything. Low power reloads to +P's.
Beretta had FTF's. The low power ammo couldn't get the slide all the way back
Accuracy:
Sig shot great all the way though.
Beretta held amazing groups until it got hot. When the gun got hot the groups opened up.
Looks:
Solely opnion based but I think the 92 is sexy.
On a side note the 92 is one of the few (if not only) pistol that you can suppress without a recoil booster.