A) difference is subjective, but the result is always objective. 1080p is better. Hands down, no question about it. Just because you may not be able to tell a big difference doesn't mean others can't.
B) PS4 versions of multiplat games will still look/perform better. Two games at 1080 means nothing on its own because there are so many variables on the graphics themselves (draw distance, fog, particle effects, AA, etc.)
C) I whole heartedly agree that software is what matters, though it seems for all 3 systems 2015 will be the year that actually matters for them as that's when we'll see the true next gen exclusive trains starting to take off. Sunset Overdrive will probably end 2014 as the best new exclusive in my book, though, barring anything unforeseen.

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