Just for reference, USF is my #4 ranked park (of 33), IoA is smack dab in the middle.
IF I had to pick one today, it would be USF, easy. But if I had to pick one to do over for the first time? Probably IoA.
IoA is a good park, but it is more similar to what you find everywhere else. Hulk and DD are themed, but they are still just Beemers and you can ride them all across the country. The only thing that is truely unique at that park is Spiderman and that ride does rock.
US does not have one knock out attraction (I have not been on Mummy) but it is different and there is plenty to do. Unless you really need some thrills, I would go with the change of pace if you could only do one.
I went to IOA first did everything there as much as I wanted and had plenty of time for US. I found that there were no lines at IOA when I went but Universal had more significant lines.
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