An interesting question that is coming up often enough.
The quality of Korth and Manurhin MR73 are better than what S&W has delivered in the last 70 years but that does not also mean that they are shooting better.
I compared my four inch MR73 directly against an older S&W 15 and both delivered the same accuracy, rested and off-hand. My S&W K-22 is as accurate as any of my rimfire Korths, too, but the difference is, that all my rimfire Korths are excellent, no overtorqued barrels, poorly fitted cranes, or hard extraction after 24 rounds.
I have learnt to appreciate quality from my early childhood on and for me the Ratzeburg Korth is the pinnacle of handgun quality, closely followed by SIG Neuhausen and the Manurhin MR73. Personal preference is a part of that conclusion.