Both Twenty Ten and Twenty Eleven are being maintained, since both are still bundled with core. However, Twenty Eleven has newer functionality, and a better overall codebase.
I would recommend using Twenty Eleven. The only reason to use Twenty Ten, really, is that the codebase is considerably more simple.
Note: when Twenty Twelve comes out, I would recommend using it. It will focus more on simplicity, and will have some responsiveness baked in.
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