consider i did both the VIP tour at Universal ($200) and the Deluxe tour at WB ($150)...
I couldn't really suggest one over the other. Universal does have the theme park aspect to it if that factors into it.
Otherwise it's kind of a give or take. Trying to compare the two:
Photography policy: Universal is very liberal with this, WB is far more restrictive but does allow it in some areas (exterior sets which includes ER)
Sets: Universal currently visits the soundstage for Life (or CSI I think) (no photography restrictions and able to walk through all of the sets). WB visited Pushing Daisies, Chuck, Two and a Half Men (sat in audience area only) and they recreated the Central Perk set from Friends (where photos were allowed)
Also exterior sets were visited. Universal does visit Wisteria Lane when not in production (which it was on this past trip) amongst its other streets that are frequently used but not typically decorated. Same with WB (usually photos were allowed except for when filming was going on). Universal also has the exterior sets for the Ghost Whisperer (which used to be the Back to the Future Courthouse area). WB has its own courtyard area which was used for a bunch of things including Gilmore Girls.
In addition, Universal visits the shops (sign, metal, etc), the prop warehouse (which is just overwhelming), maybe the foley stage. WB visits the shops plus scenic design (painting and digital). You also visit their props department but it's not quite as neat (at least what you see).
For lunch, Universal is a little pre-plated item (chosen off a small menu) at a counter service location closed off for the tour. WB deluxe dines at the WB commissary which is normally reserved for talent and VPs and up (it's a full service restaurant, entrees run about $20 or so (although everything is included in cost of the tour)).
WB is definitely the more serious and indulging of the two when it comes to the industry. Because they are a studio only, they only operate Monday - Friday. Universal operates 7 days a week but their touring may vary based on productions (for example, pretty much the only chance you'll have at the foley is not go on a weekend).
but ultimately I'd say it comes down to properties. if you're a Harry Potter, ER, Pushing Daisies, Two and a Half Men, Chuck, etc fan, go with WB. If you're a Life, CSI, Desperate Housewives fan, go with Universal (keeping in mind that you may not get to see what you want). Go with WB especially if you're into Potter though. The first stop is the WB museum which has two floors, the upper is dedicated entirely to Harry Potter and you'll see some amazing props there from each of the films.
and if you're a Pirates of the Caribbean fan, you can't go wrong at either. The films were shot at Universal (both exterior and inside the soundstages), but the metal work was done by WB (they have an item or two on display) and they have quite a few pieces of furniture at the WB props department (one thing I can say about WB props is they're impressive. Their initial collection came from Jack (?) Warner and his wife and were all real antiques that they ended up not wanting, so they donated it to the studio. There's a whole room of props that aren't allowed to go out because they value in the hundreds of thousands each, if not more. One piece is valued at 8-10 million.
by the way, if you had gone to my blog and the first days were missing which include reports and photos from the various studios, I fixed that on Friday I think, so check it out again.