I'm a big gta fan,but I personally don't think it's the highest rated game in my book. I'd give the last of us the slight edge.

As far as content, world and quality, it's certainly the best GTA by far and beats V by a long chalk, but times change and it might struggle to beat 4's scores just because it was considered great at the time.

I love the game and all the nice touches (if you can be bothered to look for them) are just amazing.. Still not sure if this or The Last of Us is my game of the year, loved LOU... but as a package GTA certainly has lots to do.

Considering the fact that GTA 5 offers you the same that GTA 4 does,but in a better way(except the story)
and that the game offers you so much more than GTA4 it is a joke that both games are rated the same way.

GTA V is now 97 on both PS3 and X360 on meta.

lol

Wrong, very wrong

At its core, both PS3 and 360 present the same massive Los Angeles-inspired sprawl via the same 720p native resolution lens, with almost entirely identical effects and object detail.

However, it's apparent that the PS3 version has an undeniable advantage in one area: even to the naked eye, ground textures on 360 are blurred as a result of what appears to be unoptimised asset streaming. Glitch or not, this basically amounts to concrete and grass textures appearing fuzzier beneath the feet of Trevor, Michael or Franklin, while the PS3 version's remain crystal clear. The 360 does command a minor advantage in frame-rate during synchronised play, but for shoot-outs and high-speed hurtles down the city streets, the PS3 can sometimes pull ahead in these metrics - though the difference is rarely perceptible either way. Since all else is identical across the board, the PS3 version is recommended on the grounds of image quality if you have the option. 

http://www.eurogamer.net/articles/digitalfoundry-grand-theft-auto-5-face-off