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As far as I’m concerned, EVA Air offers one of the all around best business class experiences in the world. On their 777s, EVA Air has reverse herringbone seats in business class, which many airlines have nowadays.
It’s their soft product that really sets them apart, though. EVA Air has top notch champagne (historically they’ve served Krug and Veuve Clicquot La Grande Dame 2006, both of which are incredible, especially for business class), Rimowa amenity kits, pajamas, excellent food and drinks, and more. They’re such a pleasure to fly with, and I can’t recommend them enough, especially if you can get on one of their Hello Kitty flights.
While it perhaps doesn’t materially alter the experience for passengers, I have loved the Rimowa amenity kits that EVA Air has offered on all longhaul flights to & from Taipei. Over the years different airlines have offered Rimowa amenity kits, so you can collect these if you want to. I know others have sold them on eBay, as they sell for a surprising amount of money. However, historically these have been in first class and not business class, so EVA was really the exception there.