Personally, of the Disney restaurants, I think the Yachtsman is easily the best steakhouse experience. That's not to say that there aren't other places where you can get an exceptional steak (agree with the previous post that Jiko and FF are great), but for the true steakhouse feel, variety of cuts of meat, etc, I can't think of anywhere that would even come close to Yachtsman.
When it comes to the "non-Disney" places, I'll go ahead and be the dissenter and just say that I cannot for the life of me figure out what the attraction to Shula's is. It is just another upscale corporate-chain steakhouse, and to me there's just nothing special about it. And, for the record, I've tried other Shula's locations, and found them equally unimpressive, so it's not just this one.
While I have not tried the Bull and Bear in Orlando, if it's even remotely close to as good as the original in NYC, then it would give any other steakhouse in the state a run for its money. Again, that opinion is based solely on my experiences at the original...I'm almost scared to try the Orlando one for fear it will ruin my opinion of the brand!