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Pretty simple really.

No devs are really comfortable with any of the new hardware yet. They are building on PS4 since its more powerful and likely simpler due to the single memory type.

So they get more out of the PS4 at first and as they get better familiarized with both systems, the Xbone output will improve by larger margins than the PS4 output. Thus, for 3rd parties you'll begin to see the games look nearly identical.

This is also very similar to how PS3's early 3rd party games were noticeably worse than X360. But in the end they are identical.