Having owned both brands, the Taurus would win on just that.
There is also the looks, availability aftermarket, initial price, availability of spare mags etc.
Taurus seems to be active, where I don’t see that so much with Keltec.
The question is tho, one vs the other.
I have owned 2, still own 1 TX22, one of the best pistol I purchased, about 2,000 rounds of literally junk ammo (from the 70’s or before, corroded ammo I would have thrown out, about 75 - 100 rounds) the rest all bulk ammo. Not a single issue. I like this so much I bought another, ran about 300 rounds through that one and gave it to my brother in law.
My Keltec was the P11, the worst pistol I have ever owned, or 2nd worst at best. P365 size and a flush 12 round mag, (do that Sig) the trigger was horrible gritty, 14lbs, and all the way back.
I wanted to compare these, but couldn’t find the P17, while TX22’s were everywhere. I finally found one same price as the TX22, that’s when I got another TX22. Threaded barrel, $20 magazines, & they come already numbered 1 & 2.
I own and shoot both a Kel-tec and a Taurus. Which one is best,. I do not know. About same accuracy and neither one has had any problems at the 1500 round mark. Kel-tec was some cheaper by 80 dollars. I got the Kel-tec at the original discounted price.
Sights of Kel-tec better for my eyes. I recommend either one if you can find one they are not asking some inflated price.
I prefer the TX-22. I own a few Kel-Tec firearms (PMR-30, CMR-30, P-17) and they’re all fun shooters. Personally, I’ve found the Taurus to be 100% reliable, dead on with the sights, and the full size feel does it for me, although it is incredibly lightweight. It feels very familiar in the hand like a few striker fired poly frame 9mm pistols I own. Shooting cheap ammo and being able to practice as much as I do while shooting less of my 9mm and .40 ammo in the process is a win. The other pros mentioned apply to me as well but a huge plus is the WingMan mag bumpers knocking capacity up to 20+1 with zero issues. (Tandem Kross) I’ve converted 8 mags for range fun and left the rest as is.
The P-17 was a little finicky at first, I guess til break in was achieved. Had quite a few FTF’s the first hundred rounds or so, seemed to be early in the mag load and the gun absolutely does not care for anything less than high velocity loads. I got lucky when I bought mine but would hate to be looking for one now. The Taurus, on the other hand, has been plentiful at academy. I bought a second one this year to put up. I like the P-17 but it’s not likely I would buy another.