Disney's deluxes (at least the best of them, like Animal Kingdom Lodge -- not so much something like the Riviera) are better than Universal's deluxes because they are more committed to a theme. With that said, if you ignore the theming aspect, the Universal deluxes are probably nicer overall than the Disney deluxes at this point. The Royal Pacific is as nice and maybe nicer than anything available at Disney in terms of comfort, luxury, etc. but costs significantly less.
I think the theming is important, so I agree with you that something like the Animal Kingdom Lodge or the Grand Floridian (at least before the recent changes...) is better than anything at Universal, but it's concerning that Disney seems to be pivoting towards less theme.