Unless you are a one-in-a-million pistolero, either one is capable of greater accuracy than you can deliver. Shot from a machine rest, the Smith may have a slight edge..... but it's not guaranteed.
It would be a crime against humanity to use a Smith 41 as a "plinker" however. Should you opt to go with the Smith, shoot the dickens out of it - that won't hurt it..... but NEVER put it in a holster or put it away uncleaned. The value of a Smith 41 will steadily increase as long as it is cared for.
For the price of a Smith 41, you could get 2 Rugers.... a target model for paper punching and a standard for knocking about and plinking.