Depends on how you look at it. Good Vibrations definitely had a lot of tech in it. But The Beatles were innovative even when they were just starting out. They preplanned all of their recordings to maximize their studio time.
Then, later, and granted after The Beach Boys did their early innovations, The Beatles were all over the place as far as what they would try in studio, and took many more risks than The Beach Boys.
In total, I think The Beatles did more individual things to change how music was recorded, but The Beach Boys made greater individual leaps that may have had more of a long reaching effect on other artists.
At least, that's my interpretation of the facts.