Let me break this down:
In Game:
I like the Beretta better because of capacity and faster follow up shots (the latter my perception). Also, I like the sights better.
I don't like the Makarov because it seems to take more shots to drop a guy AND it has fewer rounds on tap before a reload. Which is why whenever I'm an insurgent I will always take advantage of the opportunity to retrieve a downed Marine's weapon.
In Real Life:
I've fired both, own neither. I HATE the Makaraov. Despise it. Wouldn't piss on it if it was on fire. Wouldn't defibrillate. Would only push Vencuronium if I was sure it would die. Hate Hate Hate. I don't like blowback pistols to begin with, and the Makarov is a 9x18, which is wimpy compared to the 9x19 Luger, but still a wrist-popper in a blowback platform, which the Makarov is (reminsicent of the Walther PP series). Don't like any of them. Especially the 9x18.
I'm not a big fan of the Beretta, either. Fragile, in the grand scheme of things, and heavy for its caliber. On the other hand, it's a joy to shoot and more accurate than it has any right to be. I wouldn't refuse one if asked to carry it. Follow up shots are fast because of the delayed-blowback underbarrel-locking-mechanism, but I think it's a bit fragile for a handgun design. The Beretta also doesn't hold up to range abuse, but that applies to a lot of other makes and models, too. However, its straight-load system allows better variety of hollowpoint ammunition, something the Makarov doesn't like. Now, in a Geneva Convention/Hague Convention war condition, hollowpoints aren't allowed anyway, so the point is moot, except that the 9x19 has better ballistics than the 9x18 as well.
I don't know if the game adjusts for that or not. I won't say either way because of my incredible real-life bias against the Makarov.
But I will say that the bias definitely affects the way I play with the pistols, and how I engage. I EXPECT the Makarov to not do the job in one shot.
And I'm rarely disappointed in that expectation.
2x