The difference between Company A and Company B is often found in their employees. When the differences are explored further then the old basics of hiring and training arise.
Consider these examples:
One employee does the same basic task as his or her counterpart in another company BUT there is a small difference either for the better or for the worse. I recall watching a front desk employee at a hotel handling the check-in of guests. His behavior signaled indifference and a desire to get through the process as quickly as possible.
I saw him again the next day with some other people and the same conduct was present. Was the person rude? No. Was the paperwork processed accurately? I assume it was. Did the customers see a positive person who welcomed their business? Absolutely not.
My guess is the person had an attitude problem before being hired and that there was little training or emphasis on people skills after the person was brought on staff.
An obvious but often overlooked truth: exceptional customer service doesn't take place by accident.