Universal is already beating Disney in the key factor, merchandise. More people are purchasing Uni merchandise than Disney merchandise at this point.
The evidence is obvious if you live/work around the parks. Even when I worked at Disney, I saw more people with Despicable me, simpsons, and thing shirts than I did mickey shirts. Granted those ears still sell like crazy, but that's about all at this point. I'm also forgetting to mention the things you don't see, such as Wands and Butterbeer. Per guest spending at Universal is higher than at any of the Disney parks.