Need some input from the Florida crew.
I'm an annual passholder at Universal and go typically about 10x a year (usually 4-6 Mardi Gras concerts, at least once for HHN, at least once for Grinchmas, at least once with family and friends for a planned "Drinking Around the Universe" and a couple of times just to do rides and enjoy the parks. For Disney, I'm less of a fan as for the most part they haven't kept up with Universal's rides and theming post Harry Potter. So I typically go once a year, usually during the Food and Wine Festival and I typically just get a one day hopper pass and do the new rides plus shows and restaurants I want in three parks and just make a long day of it.
I'll give you my favorite rides in order with Universal rides in bold and Disney in italics. Before getting to the list, while it is a fair complaint to say that Universal has "too many virtual rides", it is equally fair (and probably more true) that Disney has way too many boring boat rides (10-2 and Universal’s are actually fun and energetic) and flat dark rides.
Also before getting to the ride breakdown, I'd compare the two new marquee themed areas in Disney (Avatar and Star Wars) to the two Harry Potter lands in Universal. The first thing you will notice is how well thought out everything at the HP lands from the foods to the way staff interact with tourists. Everything in the HP area is not only ripped straight from the books and/or movies, but it's highly interactive and the staff do a great job at imparting that it's an unusual day to have Muggles running around the Wizarding World. While Disney has tried to ape this, it just doesn't work (and I'll note, I'm a FAR bigger Star Wars nerd than I am a HP fan). The problem with Avatar is there's only the one Avatar movie to draw on and they didn't get into much food, drinks and lore plus the colonials are just generic Space Americans. And the problem with Star Wars was that rather and redo planets, bars and foods you'd recognize from the movies, TV shows and books, they decided to create a "new planet" so all of the food and drinks (other than the truly terrible green milk and blue milk) are just newly made up %*^* with no nostalgia. Meanwhile, a great majority of the foods and drinks at Universal's HP lands are not only delicious (butterbeer in all four forms are amazing: regular, iced, warm and ice cream), but they are familiar and nostalgic to readers and moviegoers including but not limited to the butterbeers, Harry's favorite strawberry and peanut butter ice cream, Gillywater, potions of all sorts, chocolate frogs, clotted cream ice cream, pepper imps, pumpkin juice, fizzing whizbees, firewhiskey (add a shot to a warm butter beer and you'll be in heaven), every flavor beans, ice mice, plus all the English food staples at Three Broomsticks and Hogs Head pub.
As far as the rides my combined list, I'll post it in a follow-up as this is getting long.