According to a U.K. based developer, the PS4 may have smoother framerates than the Xbox one. Here's a quote from studio head Stewart Gilray in an interview with Eurogamer:

"We might see slightly smoother framerates on PS4," said Gilroy. "We're working with Sony right now, and they're trying to actively push 60 frames per second, 1080p. You might get situations where the graphics will be a little, but not much, lower quality on the Xbox One.

Or, you might get some fixed at 30 frames per second situations in 1080p. It depends on the scale of the game. If your game is going to push the heck out of the PS4, you might have to do some little tweaks [for the Xbox One version]. But if you design your game to work on Xbox One at 60, it's going to work on PS4 at 60."

To see how the hardware stats stack up between the two next-gen consoles, check out our PS4 vs Xbox One stats comparison page.

Source via PSU