The Smile Sessions is better than anything The Beatles ever did and in the discussion for the best album of all time, but The Beatles just have a much greater volume of good/great material.
Happiness is a Warm Gun and Strawberry Fields Forever for The Beatles and Heroes and Villains and God Only Knows for The Beach Boys. I prefer those two Beatles songs to any Beach Boys songs, but prefer those two Beach Boys songs to any Beatles songs besides the two I listed.
Like the Beach Boys and can say this. Where the Beatles last top 40 hit only made it to
#11 ("Real Love" 1996) , the Beach Boys ended their top 40 run by hitting #1 with Kokomo for 1 week in Novmber of 1988.