Steller's Sea Eagle
Don't think this species is counting.
And here are a few pics from Beauval. Leaving out some of the mammals in dispute (wolves, macaques) and not being able to find photos of bird enclosures, this is what I got:
The wolves are intended to be a North American species. I mean, what else are they if they are not North American after all? They certainly aren't domestic is all I'm trying to say.
Well I'm going 3-0 for the Bronx. I think their species list is far better and larger, their enclosures seem better, and most particularly their local conservation efforts are well worth giving them all the points, especially for saving the American Bison.
Beauval have 4 local conservation efforts in France, for lammergeiers, spadefoots, resident bat species and lots of other amphibian species native to the French region of Sologne.
Meanwhile, especially based on the photos, I wouldn't say Bronx's exhibits are better. The photo of Beauval's brown bear exhibit is cut off at only about a fifth of it - it is in reality much bigger, and green whereas I can't say the same for Bronx's which is actually quite small?
And imo Beauval's sea lion enclosure is much better as well.
Beauval's raccoon exhibit isn't just that, it is actually around the same size as the Barbary macaques and with a waterfall and a nice pond and stream.
Just to give you an idea of what I am saying, here is the Beauval zoo map: Plan de visite | Préparez votre visite | ZooParc de Beauval.
Zoom in into the two exhibits in the far bottom right (bear and wolves, and you will see the lake shown in the photo, and it is only around a quarter of the exhibit, while the wolf exhibit is even larger.

