I have both the Beretta and the Taurus "tip ups" in my .25acp collection. The Beretta is like new only shot a few times and traded by a police officer who had to get something bigger for backup. The Taurus is factory new. Both fire without any problem at all and I can barely tell any difference.
Prior, I had tried a used Taurus PT25 and it had all kinds of problems, guess the previous owner had missused it. Got rid of it quick.
So for your .22LR choice, it comes down to what you want to pay. The Taurus costs less and maybe won't hold up as well. Just don't buy a used one.
I like them both.
my experience is with the pt22 i've got, can't speak to the beretta. i bought my pt22 used with very little use for $65.00. i shoot the remington bulk only, no stingers or the like. the slide broke somewhere around 400 rounds. sent it in for repair. they replaced the slide with a new one free of charge. it took 6 weeks, and cost $50.00 dollars in ffl fees. it now has about 500 rounds since repair, and the plastic bushing in the slide has broken and fallen out, as it did the first time. i carry a stiff tooth brush to brush the feed channel about every 50 rounds so it feeds right. it is a pot metal throw away. a close look shows the porous metal. a bushing is on order. then if i can trade it, it's gone. ymmv
I have never owned a Taurus PT22, and only looked at a few before I got my Beretta 21A about 15 years ago.
But I have quite a bit of experience with the Beretta 21A- at least my Beretta 21A. I may have more rounds through it than any gun I own.
I got my Beretta (in .22LR) when I was in Chicago and couldn't carry a gun. I bought it at the start of winter, and got a case of 5,000 Remington "Target" (Std Vel) 22LR ammo at a "bargain" from a club member right after that.
The club I belonged to had it's own indoor range that we had 24 hrs access to, and since I got off early in the morning when there was little else to do, I used it a lot. I took the Beretta and several boxes of that ammo each time I went. I shot a little of that ammo through a couple of other guns, but shot at least 4,500 rds of it through that Beretta over the rest of that winter (about 10 weeks).
If I had to use something that small, I wanted to be familiar with it.
I had a few misfires with that ammo but also had some with other guns I used it in (some boxes were discolored like they had been exposed to moisture). I didn't blame the gun for any of them.
I shot it some during other parts of the year, but not as much as in wintertime. The next winter, I repeated that process, shooting at least another 4,000 through it. And the next, but maybe not quite as much.
After that, I moved to where I could carry a gun, so the Beretta got less use. I did still carry it as a pocket backup gun before getting a S&W M60.
I have at least 12,000 rds through mine, and wouldn't be surprised at 15,000. The only malfunctions I can recall were when grungy ammo failed to fire (but failed in other guns too), so I can't blame the gun. I don't remember having any feed malfunctions ever. I had zero mechanical problems or breakage.
I shot Std Vel, Hi Vel, Stingers, etc, in it.
As far as I'm concerned, it's Beretta's best gun.
The trigger is REALLY good, both in DA and SA. The sights are pretty small, and were not quite to point of impact for me, but I got used to it. It's awful wide for a small gun, but that's part of the design of having the recoil springs under the grips (yes, the recoil springs are under the grips, connected to the slide by lever arms)- I guess Beretta wanted to make it as short as possible at the expense of width. But that makes it fill the hand better than most tiny pistols.
A "tactical" disadvantage is that there is no extractor, as it relies on the case to "blow out" of the chamber. If it should not come out on it's own, you can't rack the slide to get it out. I think the Taurus is the same (but maybe not) so one is no better than the other.
Some don't like the location of the magazine release button on the Beretta. It didn't bother me at all. I didn't think it slowed mag changes down much, since it's not easy to do fast anyway with everything being so small.
To the contrary, I kinda liked it's location since it was well-shielded. I never had it accidentally release, which is easy to do when carried in-pocket.
While not knocking one brand or another. I have had 3 bobcats and all worked great. And one PT22 that went back to taurus for repair of a broken firing pin and jamming feed problems. When it came back it still jammed more than the Bobcats which were very good.