I agree about most of those attractions listed, but I actually enjoy the Splash Mountain queue (especially the more elaborate TDL version of the queue). It's not among Disney's best queues, but the quality of theming and immersion is there (I love the detail in the caves and the rockwork). It's certainly a higher level of theming than the queue at Universal's flume ride, although Toon Lagoon has always been one of the weakest and cheapest looking areas at IoA.
I also think that TLM and SDMT have pretty well-themed queues, although they definitely shouldn't be compared to the best of Universal. FJ and Gringotts have definitely set a new bar for themed queues in Orlando, but most queues at USO aren't at that scale or level of detail either. Just like at WDW, where most queues are not as painstakingly themed as ToT or Everest. That being said, aside from a few exceptions I do feel the D/E-tickets at Universal have just as good or better queues than those at WDW.