Disney > Universal. But not for long, Universal is on the rise.
If Disney doesn't answer back with at least a new e-ticket by the time Universal builds Potter Phase 2, JP Expansion, KidZone Redo, Transformers, and the Simpsons then Universal is in the lead.
So I will bite on the whole Disney vs. Universal... From what I think are comparable rides...
USF
Despicable Me > Star Tours
Shrek < Philharmagic
Rip Ride Rockit > Rockin' Roller Coaster
Twister > Stories of Jack Sparrow at DHS
Mummy > Space Mountain
Disaster > Backlot Tour
MIB > Toystory Mania/Buzz Lightyear
Simpsons < Star Tours
ET > Peter Pan
Woody Wood = Goofy's Barnstormer
Terminator > All Disney 3D shows
IOA
Cat in the Hat > Winnie the Pooh
One Fish Two Fish > Dumbo/Triceratops Spin/Aladdins Magic Carpets
Carouseussel < Royal Carousel
High in the Sky Seuss Trolley Train Ride > People Mover
Poseidon Fury
Dragon Challenge > Any disney coaster
Flight of the Hippogriff > Barnstormer
Forbidden Journey > Anything Disney has created
Jurassic Park River Adventure = Pirates of the Caribbean
Pteradon Flyers > Barnstormer
Popey's and Blutos > Kali river rapids
Dudley Do Rights < Splash Mountain
Spider Man > Anything Disney has created
Doctor Doom < Tower of Terror
Hulk >Any Disney coaster
Storm Force < Teacups
So for me personally a bulk of Universal's attractions are better (in my opinion) than Disney's.