Both Are Fabulous
Premium cabin passengers on both airlines encounter dedicated check-ins in both hubs: Abu Dhabi and Dubai. Dedicated immigration counters are another common feature 
between the two. Both First Class Lounges have dining areas with full menus, comfy seats, and a calm, spacious atmosphere. During the flight, both private suites offer wardrobes and ample storage space.
Emirates Beats Etihad in:
The Bulgari amenities kits and Dom Perignon champagne are perhaps reasons to take Emirates over Etihad. Fully stocked mini bars at every private suite—along with hessian Emirates shopping bags that the flight attendant will offer to fill up for you at the end of the flight.
Only Emirates’ A380 offers shower service to First Class passengers, so the shower refreshment is not technically a standard First Class feature.
Etihad Has this Upper Hand:
The lounge spa of Etihad offers several choices of facials—all free. The Emirates lounge spa does not offer any facials.
Fitted satin ladies’ pyjamas zippers are garnished with sparkly crystals at the neck zippers, unlike the ill-fitting and less-than-eye-pleasing Emirates pyjamas.
The service is different, too. While Emirates offers very sweet, professional and kind service, but not as personal as what Etihad offered. Only one person serves you, on Etihad, and that person will even make up the bed for you. All in all, the seats and beds are more comfortable than Emirates.
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