J seats are better on 747 [upper deck] on UA, the plane is nicer.
AC seats on 767 are a real hit and miss......... some are just NASTY!
Food on AC is much better.

55" pitch..... UA
60" pitch..... AC

Get row 15 on the upper Deck 744 on UA you have about 100" of Pitch

Not a great deal of difference if you are going J. IMHO.