What type of programming do you want to listen to? I have an XM (I've enjoyed it so far).
Well the only thing that I like that XM has is Air America Radio and the MLB. Besides that, Sirius has NFL, NBA, Howard Stern (next year), and now that XM is the same price as Sirius I feel that Sirius has the advantage. To tell the truth I've never actually heard a Sirius radio, I've only heard a XM one in a friends car.
I've heard XM gets better reception as a whole. I know XM also includes internet radio in its subscription, I believe. But Sirius definitely has more big-time programming, especially the NFL.