I've lived both in Dubai and Abu Dhabi, and the last time I visited Dubai was in 2015. Was working in Abu Dhabi 2002-2004. I don't think they belong anywhere near the top 10. Well at least at that time it was nothing but a hick town with no interesting or fun places--you know you're in purgatory if the best thing in town is a mall--and it was difficult to get a drink. You really had to get a liquor license, and it wasn't all that easy.
I'm sure it's better now. But to be in the top ten in the world? I'll tell you why foreigners rate it highly, because these are highly paid executives and professionals, their salaries are tax-free, and they get amazing free housing. Even I, as a lowly Petroleum Institute English lecturer, got an apartment that must have been 2,000 sq ft (181 sq m). But unlike in Dubai, where all apartment buildingshad to have underground parking, it's not (or wasn't) required in Abu Dhabi, and a LOT of apartment buildings are still there with outside parking lots. People don't know how to drive anywhere in the Middle East, and my car was scraped, keyed and smashed three times in two years just sitting in the parking lot. My wife's car, too, although that was in Dubai while she had it parked above-ground. I saw some Emirati lady bump into it. And there were no other cars around, either. They just can't drive.
And nobody likes the hot months. Dubai used to be a half-decent place, and is probably the best city in the Middle East, but mind your Ps and Qs, it's not as free as Thailand.