I think this is comparing apples and oranges.... If you are comparing rooms The Loews hotels at universal are noticeable better than what Disney has. However if you are comparing Grounds Disney Hotels will be noticeable better. As far as amenities are concerned Disney offers more as they will have things Lowes can not offer due to the size and land limitations such as Boat rentals, Bicycle rentals walking trails spread out theming and other things of the like (AKA the grounds) that Disney charges for it even if you do not use it or have no interest in it. Value wise the bottom line is if you want to stay at a Disney resort well that is the price.... The only hotel that I can say that truly stands out is Cabana Bay as they offer 2 great pools one with a slide and a great lazy river which is separate from the 2nd pool with nice rooms but again you do not have the grounds of a Disney resort but here the value grounds can not make up for the pools and rooms.... much less the food quality-- and I mean the food quality at this Loews hotel not at Universal parks... My opinion is Both Disney and universal have good and bad but in the end saying this is better or does this compare... is meaningless as if you want to go to Disney staying at a Loews hotel is not a great option and vice versa. Research the Hotels ask questions about where you intend to stay and find out the good and bad of a hotel period weather at Universal or Disney.