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If you already have a decent Windows PC for gaming, buy a PS4.

You say the $100 doesn't matter, but if you only have $500 to spend, you won't have anything left for games with the XB1.

Spend $400 on the PS4, buy a 1 yr PSN+ subscription and you'll have about a half dozen or so games to play without buying anything and still have money left over to buy another game. Enjoy the future PS4 exclusives.

If you want to play the current or future XB1 exclusives that won't show up on Windows PC, bite the bullet and buy an XB1.