Splash is waaaaay better.
It has several places with great views, it's stupidly funny - nostalgic (if you're old, like me) it's longer, the drop is a riot, and it's relatively close to Aloha Isle (I mean, cmon, anything near Aloha Isle gets an extra point - except for Pecos Bill.)
I love the front row of Everest, and always do it multiple times, and Everest isn't BAD, but imo, Splash is the clear winner.