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What purpose are you planning for either? Self defense, leisure, etc....
Both are reliable and have user friendly functions. H&K is what I'd go with, but that is for personal reasons. I've fired both pistols and own USP's and the wife has a SIG 229 .40
Accuracy is up to you, they are both accurate out of the box. H&K's are notoriously accurate without modifications. Sigs are step down from what I've experinced. I've shot the 226 and like it but I'm not a fan of 9mm. 40 and 45 are my calibers.
Again what are you looking for?
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