The Benelli safety button is in the same place as the 870 safety button. That is one less thing, which is a BIG thing, to have to re-hard-wire, which has kept me within the Benelli system, after retirement freed me from having to follow PD rules. (PD specified the 870, or the Benelli M1/M2. I started with an S&W 3000, an excellent 870 clone, which was approved, at the time, then progressed through the Benelli M1 Super 90, 870, and Benelli M2, as duty shotguns.)
My aging eyes LOVE the bold, open, barrel-mounted, rifle-type sights on the version of the Benelli Tactical M2 that has them. (My younger eyes loved them, too.) I do not think that these sights have been available on the 21” barrels. My 21” barrel will be equipped with an Aimpoint S-1, if/when I ever get around to vetting the combo.
I have nothing against the Beretta 1301, and may well buy one, for my wife to use. The shorter OAL, for a given barrel length, and the low recoil, would be desirable. She is familiar with her 870, “Baby,” but never really indoctrinated herself in using the safety button, so the new position of the safety button should not require so much re-hard-wiring.