@Austin the Sengi I've only been to San Diego and Abu Dhabi, so can't really give you a definitive answer. I liked both, but to me, at least, at San Diego, it feels as if the animals (with the possible exception of the orcas) are an adjunct to the rides and it feels like the opposite is the case at Abu Dhabi.
The dugong exhibit, the penguin walkthrough and the 'Endless Ocean' tank are genuinely spectacular - I can't think of anything at that level at San Diego (though I loved the penguin and alcid exhibits there).
@oflory, I asked because not too many ZooChatters have given much to say regarding Abu Dhabi’s exhibits. Although, from what I’ve seen online, I’d say that the quality is relatively hit or miss.
Also, since I have only been to the Orlando location thus far. It seems that this penguin exhibit is on-par, if not, superior to the one in Orlando; which is probably now the second-to-best enclosure for the species in the chain.