Both AA and IB have inconsistent hard product (different seats in different configurations). Both AA and IB have some aircraft with older business class seats that are angled-flat and paired, so the window seat must climb over the aisle seat. Both AA and IB have some aircraft with new business class seats that are true lie-flat and each seat has aisle access. Both AA and IB have some routes that consistently get the new seats and many routes where you never know until close to the flight which it will be.
I think AA's new seats are better than IB's new seats. AA's seats and aisles are wider, and all seats have more privacy, compared to IB's new seats. AA is must better at doing a meal service quickly if you want, or all at once. IB has better food, but the meal service is rigid and inflexible, so on most flights you must choose if you want to eat or get a good amount of sleep, you can't do both. AA is rolling out pajamas and bedding in business.