Yeh for me it's headphones and audio quality, and I prefer sense to touchwiz. It's slicker, less bloated and seems to perform better than Samsungs take on Android. I prefer the looks too.
My m8 screen is plenty good enough for my needs, with the 10, I'd be perfectly happy with a 1080 screen to lessen the battery drain as screen on is by far the biggest battery eater with my usage.
But its preference and what's important to you, I'm sure the S7 camera might be marginally better and the screen a bit better, but at this level and for me, not a concern. Also hardware specs, almost irrelevant to me as long as they are adequate.. As in on par with the m8 as I don't ever recall it struggling with any of my usage.