I am not really in a position to compare with America, but here goes some good theming in queue lines I have experience of. Unfortunately, they are all in Europa-Park... Sorry to seeminly always give it to them, but that's the way it is. I would also mention pirates of the carribean at Disneyland Paris - stunning.
So here goes.
Atlantica Super-Splash was given a new entrance area in 2006, in the shape of the Santa Marian - a truly stunning re-creation of a traditional sailing ship. You queue inside and are greeted with spitting (yes, they really do spit) Pirates and animatronics. Then you go into a Portugese Citadel, with a great view of the ride itself.
Entrance to the Super Splash
Inside the sailing ship 'Santa Marian'
Into the Citadel
Magellan statue in the queueline
Secondly, i am going with Poseidon. I think it's true to say that for me, the Water rides Poseidon & Atlantica represent the best queueline theming I have ever witnessed.
Trojan Horse is the imposing entrance to Poseidon
Trojan Village - Poseidon Queue
Dark Cave features projected images on the walls
Elaborate murals scatter the walls