Different strokes for different folks, a PC will also obviously give you access to Steam/Origin and such as well as the games which MS is bringing to Windows 10, I mean at the end of the day it's very hard to point to one piece of hardware and say that is better than something else in all scenarios, heck you can use a PC for virtually anything... but at the same time an X1 is just so much more convenient for just chucking under a tv and popping a game disk in and letting rip in games.
Like I said though, you can't just compare both based on a single list which is important to one person, other people will want different things and choose their gaming choice based on those.
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