At SeaWorld when you walk off the train and there you are AT the North Pole and there's Santa and the huge sleigh full of presents, it's goosebumps or tears time the first time you see it, even as an adult.
I agree, the simulator portion itself is a mixed bag, but they do a great job transforming most of the rest of the attraction. I really hope it's coming back, I missed the chance to see it last year. I personally don't really have any high degree of affection for the Rudolph cartoon, and I just don't see it creating as much of a sense of experience and place as The Polar Express does.