Here's my combined list of most rides (skipping the flat "fair rides" and true kiddie only rides at both parks) with Universal rides in bold and Disney in Italics:
Harry Potter and the Forbidden Journey (IOA)
Hagrid's Magical Creatures Motorbike Adventure (IOA)
The Incredible Hulk Coaster (IOA)
Revenge of the Mummy (USO)
Harry Potter and the Escape from Gringotts (USO)
Avatar Flight of Passage (AK)
Star Wars: Rise of the Resistance (DHS)
Expedition Everest (AK)
Rock 'N Roller Coaster Starring Aerosmith (DHS)
Mickey and Minnie’s Runaway Railway Ride (DHS)
Haunted Mansion (MK)
Amazing Adventures of Spider-Man (IOA)
Hollywood Rip Ride Rockit (USO)
Twilight Zone: Tower of Terror (DHS)
Men in Black: Alien Attack (USO)
Popeye and Bluto's Bilge Rat Barges (IOA)
Transformers (USO)
The Simpsons Ride (USO)
Big Thunder Mountain (MK)
Space Mountain (MK)
Dudley Do-Right's Ripsaw Falls (IOA)
Jurassic Park (IOA)
Splash Mountain (MK)
Skull Island Reign of Kong (IOA)
Star Tours: The Adventure Continues (DHS)
Soarin Around the World (Epcot)
Toy Story Mania (DHS)
Kali River Rapids (AK)
Dinosaur (AK)
7 Dwarfs Mine Ride (MK)
Despicable Me Minion Mayhem (USO)
Flight of the Hippogriff (IOA)
Test Track (Epcot)
Slinky Dog Dash (DHS)
ET Adventure (USO)
Shrek 4D (USO)
Hogwarts Express (both parks)
Pirates of the Caribbean (MK)
Spaceship Earth (Epcot)
Millennium Falcon: Smuggler’s Run (DHS)
Buzz Lightyear’s Space Ranger Spin (MK)
Frozen Ever After (Epcot)
Na’vi River Journey (AK)
Race Through New York Starring Jimmy Fallon (USO)
Peter Pan’s Flight (MK)
Mission: Space (Epcot)
Living with the Land (Epcot)
Primeval Whirl (AK)
The Cat in the Hat (IOA)
Gran Fiesta Tour Starring the Three Caballeros (Epcot)
It’s A Small World (MK)
The Seas with Nemo and Friends (Epcot)
Under the Sea (MK)
Jungle Cruise (MK)
Journey into Imagination with Figment (Epcot)
Fast and Furious Supercharged (USO)
Tomorrowland Transit Authority People Mover (MK)
Tomorrowland Speedway (MK)
My wife and I would always go to Universal. You can't beat the deal. Stay at one night at one of the three hotels and you can you use your room key as a unlimited fast pass, early park entrance for the Harry Potter area and walk or boat ride to the parks. We always went around Christmas so couldn't do the water rides. Albeit, I am curious what Volcano Bay is like.
For me, there is not comparison between Disney and Universal. I really hate going to Disney because it is always overcrowded (even on a random weekday in Oct) and the lines absolutely suck. Plus the rides do not compare to Universal. I will probably check out the star wars park sometime. Even the line and waits are far better at Universal when you are walking inside the Harry Potter castles.
Favorites Universal rides:
Revenge of the Mummy (USO)
Amazing Adventures of Spider-Man (IOA)
Harry Potter and the Escape from Gringotts (USO)
The Incredible Hulk Coaster (IOA)
Jurassic Park (IOA)
The Tower ride next to Hulk
Transformers (USO)
Hagrid's Magical Creatures Motorbike Adventure (IOA) -- almost vomited with combination of screen moving and being on an actual ride.
Hollywood Rip Ride Rockit (USO) --getting too old for that drop
Men in Black: Alien Attack (USO) -- haven't been on
Harry Potter and the Forbidden Journey (IOA) --too new
Popeye and Bluto's Bilge Rat Barges (IOA) --water ride
Dudley Do-Right's Ripsaw Falls (IOA)--water ride
Skull Island Reign of Kong (IOA) --too new
Flight of the Hippogriff (IOA)-- haven't been on
ET Adventure (USO) fun
Shrek 4D (USO)fun
The Simpsons Ride (USO)fun
Hogwarts Express (both parks)
The Cat in the Hat (IOA) - fun