I personally really like the multitasking aspect of it. As well as the TV integration with kinect control. That easily justifies a $100 price difference in my opinion.
We aren't even sure if the TV integration works yet, even in the US. Every other attempt at it has failed (Google TV, etc). Sony's video after their conference showed multitasking while playing a game, on par with what Microsoft has showed us so far. So if those were your only points to pick an XBone over a PS4, you may want to hold on a second.
Problem is that that's all that the Kinect is good for. It does more bad than it does good. Gaming wise it has been a disaster. Also, the specs of the PS4 are FAR superior to the XBOX One's. Definitely worth much more than the $100. I can't believe they priced it at $400, almost everyone was expecting north of $600 due to their specs. Golden move.
Sony did a terrible job advertising it, but PlayTV filled exactly the same role that this fills, and had dvr functionality, along with the same eternal hardware required requirements. Im surprised that they haven't done something similar for the ps4 yet.
