I have (and really like!) both so I'd like to think my opinion is fairly unbiased. Some very good points have been brought up, but also some very false accusations.
Completely not true! in fact CZ is WAAAAY more picky about the ammo. Beretta will shot ammo CZ will choke on, My 92 has 10 times more rounds thru it than my CZ but I only got the 75 in November. I couldn't even shoot it first few range trips because my 'Beretta ammo' would jam up in the CZ (infamous OAL issue, if you reload for CZ you know about it

)I had to readjust the ammo; so now my Beretta is shooting 'cz ammo'. I will say tho that after the OAL adjustment I never had a feeding or ejection issue! Still if a case has a bur at the opening or somehow isn't perfect it won't chamber in the CZ, it will in a Beretta.
I've also seen a CZ shadow jam a few times during IPSC shoots usually it takes a while to clear because of the low slide profile and the tiny ejection port. 92 design is the easier to clear jams than any gun out there. The thing is they just don't want to jam! Only time I had problems is few years ago when I used a new powder and ended up with underloaded ammo that would FTE every 2-3 shots (slide wouldn't cycle all the way). After that day I started to appreciate the gun even more - you know how you have to rack the slide back and firth like a horny teenager when a gun with a traditional ejection port jams and the case can bounce around like a ball in a pin ball machine for a few seconds than you remove the mag and work the slide some more, than finally the case falls out, I had that with a number of guns. Well with a 92 you simply pull the slide back and tilt the gun to the side a little, the case has nothing left to do but to drop!
Finish; I have a polished stainless 75B which costs a bit more than a regular 75B or a Shadow. I have to say it's worth it tho! I never liked CZ's before I saw my gun. They just don't seem that refined, definitely not in the same class when it comes to fit and finish as a Beretta 92!
Trigger: 92FS with a D spring will have a lighter trigger than a stock Shadow. 75B with a #13 spring is lighter than a 92 with a D spring. I haven't tried a competition spring in the Beretta yet but it will make it even lighter.
Grip: CZ fits my hand better and I find it easier to be accurate with it, but I know 92 has a great potential and the grip while a little bigger is still fairly ergonomic.