I originally owned a Rem 597 from Cabelas, after sending it back twice, they sent me a Ruger (with no extra cost to me) as a replacement. Rem 597 with a scope $209.99, they sent me a Ruger 10 22 with a Simmons Pro Hunter Master series for my original purchase price.
The advantages I noticed with Rem 597 were; (1) out of the box it had a longer length of pull, (2) the trigger was lighter(4.5lbs vs 9lbs) and not as sloppy, (3) the barrel was longer and thicker 20" vs 18.5", (4) the action was held in the stock with two screws vs 1 screw and a barrel band. Over all the fit and finish seemed higher with the Rem. Having said that there are hundreds of aftermarket parts for a Ruger. Myself Since I got my 10 22 for such a excellent deal. I installed a Hornet Custom Fast-Action Trigger kit with an Over-Travel trigger option. A trigger shim kit from triggershims. com. A PWS T3 Magazine Release Lever, I then polished the bolt and receiver. Now it shoots like a top, a lot of work for an out of the box 10 22.
Final thoughts; if you want a lighter more compact 22 and you want lots of modification options go with the Ruger. If you want a good out of the box 22 go with Rem 597.