Your talking about theme and proximity to the parks which is all subjective and every resort at Disney has theme. Im talking about the luxury experience. Take Poly, GF and YC and plop them in the middle of another state. If a person visited all three and was looking for the classiest experience (sans any Disney theme), I feel YC provides that better than the rest. Sure, Poly and GF have luxurious lobbies, but then you exit and walk to another building to get to your room. Then consider the customer service aspect. Again, in my experience, YC knows the type of client they have staying there and it seems they do a better job of providing a more tailored experience. We have stayed at all three and it was clear that YC treated their guests in the same fashion you would get at 4 Seasons or a true 5 star resort.
At YC, my wife called the concierge and asked for some water to be sent to our room after we checked in. Within minutes there was a CM with the large glass Evian bottle in a champagne bucket with ice. We were expecting a few bottles of water. She tipped him and gave him a big thank you. When we returned to our room later that afternoon, they had placed another fresh bottle in the room for when we returned. That same afternoon I went to the lounge to get a beer. Had a short chat about craft beer with the CM and I mentioned that of all the beer selections they were offering, the Sam Adams was my favorite. For the rest of our trip, every time I walked in the lounge, she remembered me by name and had a Sam Adams ready for me without me asking. One afternoon, when we got off the elevator, the same lady saw me and asked if I wanted some Sam Adams sent to the room since it was blazing hot out. I said sure, and minutes later we had two bottles delivered. We have had experiences like that several times at YC. We have even seen the same CM's over the years and gotten to know them.
After staying at Poly twice and visiting the bar and lounge several times, I was lucky if the guy recognized me after 5 days of seeing me, let alone him remembering what beer I liked. On our second trip to the Poly, we checked in and our reservation was somehow botched as we booked a club level room but when we checked in they didnt have any available. When I spoke with the manager, he just kinda shrugged his shoulders about it. I asked if we could switch resorts and get a club level room where there was one available. He said he couldnt do that. So we went to Yacht Club and explained the situation (very politely) to the concierge (not even the manger) and she got us a club level room and they even set up a luggage transfer.
Im not bashing Poly in any way. Its a great resort, but Ive never had anywhere near the customer service level we have at YC. Th second best (service wise) is AKL, IMO. We have stayed several times and have always been treated very well. Victoria Falls Lounge has an excellent staff, as does the club level concierge as well.
My long, boring point is that in terms of luxury, I think quality service will trump theme and proximity to the parks every time. Having Mickey Mouse silhouettes in the carpet pattern does not make it any more luxurious. Being catered to quickly and being remembered is more along the lines of service you would get a 5 star hotel.