The forums have proven time and time again that there aren't enough objective people on both sides of the fence to make a rational conclusion. Digital foundry all the way.
I still stand with great ART as the reason this game looks amazing. Forza 4 is 720p60 with 4x MSAA and more or less all the effects I've seen so far in MK8 on the 360 so Im not buying the technical achievement hype just yet.
I consider Little Big Planet 2 and Journey to look better than Killzone 3 on the PS3 due to ART. Even though Killzone 3 is obviously demanding more resources than either of the others