It's good to hear more about why you're interested. I own a 2" SP101 in .357, and have shot both 2" and 5" Smith j-frames. The recoil is barely less noticeable with the Ruger, but the Smith conceals a little better. My experience is that the SP101 is easier to use with speed loaders than the model 60, but with my particular SP101 the empty cases will sometimes jam between the ejection star and grip. I've never heard of anyone else with this problem.
The SP101 is easier to partially disassemble than the model 60. That said, the internals don't really need cleaning often, and if you to do take it apart, don't go any further than the manual says or it will be difficult to put back the way it was. I prefer the SP101's push-button release for the cylinder to the model 60's slide button.
One of the reasons that the Smith j-frame conceals easier is because there are smaller grips available for it. Its grip frame is smaller than the SP101's. Another advantage of the model 60 is the slightly smoother trigger pull, but I found that my SP101's smoothed out a little after a few hundred rounds. It's also not hard to swap out the SP101's internal springs using a Wolff kit.
I'd say the two guns are on par with one another; to me, the price difference reflects the model 60's nicer looks. The SP101 is a slightly better range gun while the model 60 is a better carry piece, but both fill either role. As far as your wife's concerned, it might come down to grip choice, since they do feel different. Another American revolver maker to consider is Charter Arms, though they're harder to find in the gun shops.