As has been discussed elsewhere, Pateks are machine finished from annual calendars and below and do not deserve to be in the conversation.
On a Breguet, the finishing is done correctly. The anglage, for example, may be more narrow on an entry or mid-level piece (particularly a Marine or Type XX), but is done right. The original A.L. Breguet wasn't obsessed with finishing, so modern Breguet basically does not make a fetish out of finishing but does demonstrate the fine art.
A.L.S. level of finish, particularly in the entry and midlevel, tends to be overstated by collectors but they definitely hand finished and done right. They eat Pateks for breakfast at every level. Chopard L.U.C. is another example of a line that is superior to Patek at any equivalent model.
Having said that, finish level itself is only one factor in what speaks to a collector.