first benchmarks: http://www.hardwareluxx.de/index.php/artikel/software/spiele/34929-pc-version-von-gta-v-angespielt-inklusive-benchmarks.html?start=2
pretty solid 60 fps in 1920 x 1080, 4x MSAA (all options maxed out) on GTX 780 Ti, GTX970 and R9 290X
I personally let it run in 1920 x 1200, 2x MSAA (all options maxed out), V-Sync ON and am very happy with the performance.
In 2.560 x 1.600, 4x MSAA (all options maxed out) we see the memory fail of the GTX 970, even the GTX 780 is much faster in these settings.
Of course you can reduce memory intensive options like shadow quality or viewing distance to get it to a good performance.
4K gaming ~60 fps is possible with a single high-end graphic card if youcan live without additional antialiasing.
4K with 4x MSAA and all options maxed out these cards still reach the 30 fps which PS4 + XBO offer in 1080p and medium settings: