I think it depends very much on exactly what the disability is.
I have read posts from people whose children have autism who felt the situation for them at Universal was much better than at Disney.
I think that the Rider's Guide at Universal is much superior to the WDW Guidebooks for Guests with Disabilities. The Universal guide gives a lot more detail about each attraction and what 'abilities' are necessary to ride it.
We have not been to Universal in a long time because our younger DD has invisible needs besides her visible need for a wheelchair. Even though we went a number of times to Guest Services to try to explain her needs (basically a quieter place out of the sun to wait - NOT asking for anything other than that). Each time we were told the same thing "Our lines are all wheelchair accessible and that is all we are required to provide." We explained that DD had additional needs that were not met by only having accessible lines and got the same answer. That was a long time ago, and it is possible they have changed since then, but each time I post this, someone posts that they had the same experience more recently than we did.
We have not had a problem with having DD's other needs met at WDW.