There are a couple of different angles from which to compare a park to Tokyo DisneySea: level of theme/design ambition and the attractions lineup.
On the first point, I think Animal Kingdom's approach to cohesive design is almost as impressive as what I've seen from TDS, though as
@JungleSkip points out, they're not trying to do exactly the same thing in terms of approach (AK is trying to be more realistic and authentic, while TDS is more heightened and fantastical). But the level of ambition is similar, and while there are still some things that give me pause about Epic Universe's dedication to cohesive theming (an outdoor coaster -- which will run in the
daytime -- themed to a werewolf, various sight line questions yet to be answered, etc.), I'm optimistic that Universal is aiming high and wants the park to be in the conversation around the best-themed parks in the world.
In terms of attractions, I think, short of getting into a time machine and heading back to the USF and Epcot of the 1990s, Tokyo DisneySea is basically everything I want from a park (and it's going to be even more so when Fantasy Springs opens), so it's unfair to even begin to compare EU to it (not just because I'm really only truly psyched for about half of the ride lineup...
but primarily because none of us have been on any of the attractions yet aside from Mario Kart!).
And certainly Animal Kingdom does not yet have enough rides to truly stand alongside the greatest theme parks (just judging it purely on that metric; I love the park overall).