Here's my breakdown:
1. Splash Mountain vs. Dudlye Doo Righs Ripsaw Falls
Ripsaw Falls - A very long, and complex inside queue. Yes, you get very wet, but it's a better ride for it's use of ups and downs, and inside queue. Minor points lost for the pay-and-spray water cannons near unload.
2. Philharmagic vs. Shrek 4DPhilharmagic - For the repeat factor alone. While I loved Shrek 4D, you can't really do it multiple times, but it's funny. However, Philharmagic wins for the mega-widescreen aspect alone. Points for Shrek 4D's attraction posters.
3. Buzz Light Year (or Toy Story Mania) vs. Men In Black
MIB - You've got a elevator pre-show, and a huge dark ride. I have not been on TSMM yet, so I can't judge that one. However, WDW's Buzz sucks.
4. Star Tours vs. The Simpson's Ride
Star Tours - Enclosed cabin, and special effects inside the cabin. Plus, a detailed preshow and queue.
5. Indiana Jones Stunt Show vs. Sinbad's 8th Voyage
Sinbad - Cut the 'Cut!' crap from IJ, and IJ would be the winner.
6. Space Mountain vs. The Mummy
Space Mountain - Mummy in Hollywood is too short, and the FL version acknowledges itself as a ride (I hate self-aware attractions).
7. Dinosaur vs. Spiderman
Spiderman - Fun, and has sets WITH 3-d usage. Great attraction. While I love Hodges in Dinosaur, it's just an Indy ripoff.
8. Winnie the Pooh vs. Cat in the Hat
Cat in the Hat - You're car flips around, and it seems like it lasts forever! Great dark ride.
9. Lights Action Motors vs. Fear Factor Live
Lights, Action, Motors! - While I still dispise the whole 'we're filming a MOVIE' angle, I do like the effects. FFL is just people doing stupid stuff.
10. Pirates of the Caribbean vs. Jurrassic Park
Pirates - Sorry, JP can't beat this classic attraction. While I do love CA JP, it's still too long in the lift, and too wet.