Anyone who says an SKS is "more reliable" than a Mini-30 is on crack. The Mini-30 I used to own (after having the hammer-spring replaced with the $9 part from Wolff), has never once had a failure of any kind -- no fail to feed, no fail to fire, no fail to eject, nothing -- 100% reliable in the entire time I owned it, with any and all 7.62x39 ammo I cared to feed it (which was a wide assortment, ranging from high end custom prepared handloads to Czech mil-surp), it went "bang" every time I pulled the trigger on a round; hot, cold, winter, summer, rapid fire, slow fire, whatever the ammo, etc.
By contrast, both of my SKS's will jam-feed at a rate of about once every 150 to 200 rounds or so (on average), and yes, that's with the factory 5/10 fixed mags. The aftermarket mags are much worse. My buddies who have SKS's also note approximately the same rate of jam-feeding with the factory mags, so I'm pretty sure it's not just the 2 I happen to own are defective. Don't get me wrong -- that's not the end of the world, they still put a lot of bullets down-range in between jams, and a jam clears in about 1/2 a second by tipping the receiver over and a quick snatch of the bolt, so no big deal. But it happens.
Accuracy -- about the same. The Mini-30 would print a 3.5 to 4-ish inch groups with Czech mil-surp, and my one SKS will get down around 3 inches and the other around 4.5 inches (all at 100 meters). The Mini-30 would actually get down near the 2 inch mark with 150 grain Hornady .312's seated as long as the mag would allow. I haven't tried any hand-loads in the SKS for comparison.
Design. IMHO, the engineer in me says the Mini-30 is a better design, because it's simpler (fewer moving parts by about 1/2). Given the 0 failures of the Mini over approx 2,000 rounds (compared to what I'm seeing out of the SKS's) -- I would say that my initial opinion is correct.
Yes, the Mini is far easier to scope, and yes, the mini is lighter by a pound or two and handier in the hands (if you replace that ignorant little short-stocked thing that Ruger puts them in from the factory).
It's $$$ and sense though -- what do you want the rifle for? I want mine to haul it down to the range once a month to play a round or two of "zombie apocalypse" with the steel targets and that "so cheap it's almost free" Czech mil-surp ammo. For far less than what I had tied up in one mini-30, I now have two fairly nicely equipped SKS's. I don't really care if I have to clear a jam-feed once in a while, for that kind of price difference.
Per your original quesiton -- if money is no object -- the Mini-30 (especially a stainless one; for use with mil-surp ammo), is the hands down winner. But, if we consider $$$$, then (for non-hunting purposes), the SKS comes out on top (IMHO).
YMMV.