If seat comfort is the most important factor, I think taller individuals will find the AA seat more comfortable to sleep in than JL's Skysleeper Solo. Your legs on the JL seat have to fit into a cubby hole, and I find that uncomfortable. Catering and wine offerings are far more lavish on JL. While neither carrier has an outstanding IFE (on the order of SQ or CX), AA is rolling out updated IFE on 777 and it has more western content. As the previous poster indicated, it's all a matter of what is most important to you. If I planned to spend most of the flight trying to sleep, I'd probably take AA. If I didn't, I'd take JL and bring my own iPod/laptop.