Apparently the $549–1,099 mainstream* Apple Watch scratches extremely easily. People have had it for less than two days and already it looks like it scratches as easily as an old iPod.http://blog.gsmarena.com/apple-watch-found-getting-scratched-easily/
I've had my Moto 360 since it was released without a single scratch. Just saying. 😉 I've also literally taken chunks out of other objects (so far an office chair and a wall) when I accidentally whacked them with my watch-toting wrist. Without a visible scratch or nick on the Moto 360.
The difference seems to be the type of steel and/or the finish; while the Apple Watch is polished steel, the Moto 360 has brushed stainless steel.
*i.e. not the aluminum Sport nor the gold "Edition" versions.