First and Business have three entrees the same, with First having one extra. First also has three types of dessert, appetizer, and your sides are served seperately (as opposed to plated with the entree like in Business). Wine and champagne has been swill on UA for years, but at least they seem to try a bit harder in First.
To each their own, of course, but for me, I'm still going to do XF on UA if I can.