I've listed 30 distinctive advantages the HTC 10 has over the S7. I'm sure there are more. For greater detail one can review them in AC's article by Alex Dobie linked below.
Unlocked
Unlockable bootloader for dev
Rapid updates
No carrier bloat
Minimal redundant apps bloat
Metal unibody cut & polished
Ergonomic
No front logo - I know what I bought
Not fingerprint magnet
Super LCD 5 natural color display
2.5D curved edges Gorilla Glass 4
Fastest performance & benchmarks
Accurate FP/capacitive home
Simultaneous unlock & start
Adoptive = largest internal storage
OIS on back & front
f/1.8 & 1.55-micron (ultra) pixels
dual-tone LED flash
laser autofocus
USB-C 3.1 Gen1 faster charging/data
QC 3.0 'smart' charger included
2 amplifiers (1V) - 2 speakers
24-bit high-definition Dolby audio
upscaling / 24 bit DAC
Personal Audio Profile
Top mounted headphone jack
Supports Airplay
3 microphones - records stereo
Sense-lte/Google Material UX
Gesture controls
Theming with Freestyle mode
Free 'any reason' warranty.
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http://m.androidcentral.com/htc-10
Unlocked (S7 can be bought unlocked)
Unlockable bootloader for dev
Rapid updates (They aren't rapid)
No carrier bloat (Only on unlocked, just like S7)
Minimal redundant apps bloat
Metal unibody cut & polished (Subjective. No wireless charging)
Ergonomic (So is the S7, probably more so)
No front logo - I know what I bought
Not fingerprint magnet (Gunmetal is)
Super LCD 5 natural color display (AMOLED is better)
2.5D curved edges Gorilla Glass 4 (Same on S7)
Fastest performance & benchmarks (Exynos S7 has that)
Accurate FP/capacitive home (Just as accurate/fast on S7/can use in more apps/Samsung Pay)
Simultaneous unlock & start
Adoptive = largest internal storage (Can achieve this on S7 without root)
OIS on back & front
f/1.8 & 1.55-micron (ultra) pixels (Camera is better overall on S7)
dual-tone LED flash (Same on S7)
laser autofocus (Dual pixels focuses faster)
USB-C 3.1 Gen1 faster charging/data (Wireless charging trumps that small advantage)
QC 3.0 'smart' charger included
2 amplifiers (1V) - 2 speakers
24-bit high-definition Dolby audio
upscaling / 24 bit DAC
Personal Audio Profile
Top mounted headphone jack (Subjective--most people prefer the bottom)
Supports Airplay
3 microphones - records stereo
Sense-lte/Google Material UX (Subjective---Samsung offers more useful features)
Gesture controls (Also has gesture controls)
Theming with Freestyle mode (Can also theme)
Free 'any reason' warranty.
So no logo on front, less redundant apps, the audio, and USB Type C. Whereas the S7 (and Edge because it's roughly the same size) have the better display, camera, battery life, is IP68 rated, offers Samsung Pay, has fast wireless charging, better accessory support, and better gaming (Vulcan API, game settings, etc). Now people may not care about mobile payments, wireless charging, longer battery life, water/dust resistance, etc and want the 10. That's fine. There isn't a wrong choice here, but the S7/Edge do the core things better while offering more useful features.
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