I think it's still far too early to tell which one will be the better console. Both of them have some pretty solid HD remasters and some good exclusives already, but their libraries are still pretty poor when compared to the previous generation, and I still don't see either one as particularly memorable. The HD remasters can be obtained far cheaper on the previous generation, and the exclusives, whilst good, aren't particularly noteworthy. In terms of accessibility, now that you need a PS+ subscription to play online on the PS4, they're about the same.
That said, based on the immediate future I've gone with the PS4, because I know it'll have more JRPGs than the Xbone barring some sort of catastrophic miracle, which is what appeals to me. I don't like the Xbone's controller, and historically I've always preferred Sony consoles to Microsoft ones. PS4 has Omega Quintet and Hyperdimension Neptunia VII, which is more than can be said for Xbone, and Bloodborne looks appealing as well. I think, on balance, it'll have the better exclusives, because historically that's always been the case. PS2 was better than Xbox, and PS3 was better than Xbox360. Stands to reason PS4 will be better than Xbone. But it's still anyone's game.