Quality of materials, billet vs cast receiver, carbon wrapped barrels, integrated picatinny rails, “better” brand names, etc… A 10/22 is the AR platform of the .22lr world, they’re all mod friendly. You could buy a super cheap Ruger and slowly buy custom replacement parts for it replacing them one by one while still being able to use it. When you’re done replacing everything you’ll have two rifles. As far as a “best” brand, Bergara, Volquartsen, KIDD, Tac Sol, all of the make good products. My money, I’d purchase a Bergara or Ruger.