The best rankings for airlines to fly to Bora Bora via Tahiti in business class is:
Air France
Air Tahiti Nui
United Airlines
Hawaiian Airlines
French Bee
Air France has a true business class product: lie-flat reverse herringbone seats in a 1-2-1 configuration with direct aisle access. Also, Air France’s soft product always receives high marks.
Air Tahiti Nui offers a fun product, but the hard product isn’t as good as Air France’s. This is similarly true for United Airlines and Hawaiian Airlines.
French Bee is a low-cost carrier that doesn’t offer business class. In fact, there’s no real way to use points to fly French Bee, anyway.