I would vote for NZ over UA in J any day. UA J product has improved with Polaris, but after 6 flights in Polaris in past 3 months I find it still inferior to NZ in terms of food and drink as well as on-board service and entertainment. I also prefer the NZ J seat over the non-Polaris UA J seats. Haven't ridden in a real Polaris J seat yet (not many of those aircraft flying) so cannot compare that one.