Measuring in flops is pointless, it's not an accurate representation of performance.
For starters, the Cell will *only* achieve anywhere near it's theoretical performance with linear equations, otherwise it's orders of magnitudes slower.
The Xbox 360 and PS3 are very different beasts from an architectural perspective, different memory set-ups, vastly different GPU's, different CPU's etc'.
The Xbox One and PS4 on the other hand are almost identical from an architectural perspective, minus the differences in the memory systems.
Whichever way you cut the cake though, with the Xbox One's 50% slower GPU... There is going to be differences in image quality later in the machines life when developers push the hardware, think: Less Geometry, Texture resolution due to less available Ram, Particle counts severely scaled back... That sort of thing.
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