As with every generation of consoles, there is the debate of who is the better gaming machine. But in this instance, it seems that Ubisoft is determined to not let Watch Dogs become a part of that debate.
This comes from the comments made by Watch Dog's animation director, Colin Graham. Graham stated that the assets of Watch Dogs, specifically the animations, are literally the same for both the PS4 and Xbox One versions of the game. However, Graham was also sure to mention that the TV that a gamer uses will make a difference in the game's visual quality. Co-worker Lars Bonde, the animation lead for Watch Dog's cinematics, made the comment that the PS4 version would run in 1080p, but did not state what it would run on the Xbox One.
Watch Dogs releases on the PS3, PS4, Xbox 360, Xbox One, and PC on May 27th, while the Wii U version will release at a later, unspecified date.