In an analysis done by Digital Foundry, the frame rate is closer to 30fps on Xbox One than it is on PS4. This is surprising as Unity renders at the resolution of 900p on both consoles, and many expected the Playstation 4 to have an edge over the Xbox One because of its powerful GPU and GDDR5 memory.
Digital Foundry stated that “Wading through dozens of NPCs in a crowded square, performance drops down to around 20fps for a sustained duration on the PS4 while the Xbox One achieves a 5fps lead. In a later gameplay test traversing the rooftops, we see frame rates regularly fluctuate between 25-30fps across both consoles, but here the Xbox One game sticks more closely to the upper end of that spectrum than its Sony equivalent.”
However both consoles perform the same when it comes to indoors . However the Playstation 4 really stands out when cut-scenes are initiated, and the Xbox One fails in this aspect as it achieves only 30fps.
(Source)