And CO calls their BUSINESS FIRST and DL uses a similar term. So what? The point of this survey is that a company had to buy into it. And since the majority of FORBES readers are most unlikely to fly routes served by AC, what's the point of comparing apples with oranges?

When the concept of doing away with true First Class came about, many airlines placed what was then the standard First Class sleeper seat into the front cabin, removed the middle cabin, and rebranded the product. That was over a decade ago, and since then those who retained true First Class, at the price premium, upgraded the seating and service levels to a new threshold which exceeds any BusinessFirst/Upper Class service offered, including Virgins.

But the real point is this was a bought in sample of airlines that paid for access to the FORBES feature. Except in ranking this select group, it is far from a scientific indicator of "the best", which in itself is of little value in these days of hype and commercialism.