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Radek said:
Xbox may have slightly lower input lag, but it runs in 720p, has cut-down several graphical details, screen tearing, double buffer vsync, 40 second loading times and smaller player-base, so it's really not recommended if you have both consoles.

Disabling V-Sync lowers input lag. The input lag advantage on Xbox One is mostly likely do to it dropping V-Sync under load to maintian 60fps.