My own take on world’s second best business class is Star Alliance member EVA Air based in Taipei. They should be on everyone’s radar because they also frequently have very good award availability from their US gateways and offer good connectivity into Asia.
Already they offer great seats — reverse herringbone that’s similar to what Cathay Pacific has — but they take things a step beyond with pajamas, pre-order meals, great champagne, and quality amenity kits. And their service is top notch.