It's possibly the most perfect theme park attraction of all time. The merging of physical and practical sets, the wonderfully thrilling but not intense movement profile, the use of lighting, heat, water, vibrations, and live pyro to make the experience feel really tactile and alive, but not corny and forced in a Shrek 4-D kinda way. The perfect encapsulation of the IP and characters in a bite sized portion that feels absolutely complete as a story and experience. The really wonderful HD redo of the visuals, and the incredible soundtrack and Voice Acting performances that tie it all together. Even the comic book theming in the queue with the coloring making the office feel like you were walking through an actual panel of a comic, and the multiple well-animated and funny saturday morning cartoon pre-show videos throughout.
Other rides may have more. More budget, more scenes, more drops, thrills, animatronics, etc. We've even got other Spider-Man dark rides now to compare it to. But I don't know of many others that utilize those qualities in such an incredibly effective way as Spider-Man at IoA. How cool that we've been able to experience this for so long.