I tried both Xbox One and PS4 versions during the beta when they made it open for anybody to try. Did not see any difference at all. I thought DF already did a beta comparison of both versions?
The beta was running at 900p on XB1 and was exactly similar than the PS4 version, except the resolution.
Bungie had to downgrade effects when they improved the XB1 resolution, like apparently worse AA and also some reflections are missing from the XB1 version now compared to the Beta 900P XB1 version.
And we know from others users also that XB1 version is not locked (The PS4 version has always being locked since the Beta) and has some drops, not sure how frequent tough.
The fact that DF waits to publish their face-off is telling. Remember when they waited to publish Diablo 3 face-off? They were not so eager to tell us the Diablo 3 XB1 version was hovering at ~50fps during whole levels.