There's been a lot of debate over which is the superior platform, so I'm here to give you an unbiased look at the differences between the PC and the two major next-gen consoles.

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Graphics
First off, let's compare the graphics between the three consoles. The PlayStation 4 consistently provides higher resolution for the same framerate over the Xbox One, and the numbers show why: the GPU of the PlayStation 4 has a theoretical peak performance of 1.84 teraflops, compared to the theoretical peak performance of 1.31 teraflops of the Xbox One. The PC is undoubtedly the strongest of the three, however, with many graphics cards easily exceeding those numbers. The PC takes 1st place in this category, followed by the PS4 in 2nd place and the XB1 in 3rd place.

Cost of Platform
Perhaps more important to some than graphics is cost. The PlayStation 4 provides decent performance for the relatively small sum of $400, making it the cheapest option for those who still want good graphics. The Xbox One costs 25% more than the PlayStation 4 at $500, while providing slightly weaker graphics. A decent gaming PC can cost anywhere from $400 to $1,200 dollars depending on the kind of performance you want out of it. While a hand-built $500 gaming PC might not be top-of-the-line, it should provide adequate power to readily play most games released on next-gen consoles. In this category, the PS4 takes 1st place, followed by the XB1 in 2nd place and the PC in 3rd place.

Peripherals
Another important factor would be peripherals. Surprisingly, the PlayStation 4 seems to have a wider range of peripherals than the Xbox One; whereas the Xbox One only has Kinect in addition to its standard controller, the PlayStation 4 has the PlayStation Move, supports using the PlayStation Vita to play PlayStation 4 games, and soon will have "Project Morpheus" which will allow it to support virtual reality gaming. The PC, of course, blows the other two out of the water with the widest range of available peripherals ever. Too many to list, too many to count. PC takes 1st place, followed by the PS4 in 2nd and XB1 in 3rd.

Library
PC wins, hands down. Neither console comes close.

Secondary Uses
And by "secondary uses", I am referring to doing things other than gaming. The Xbox One, proclaimed by Microsoft to be an "all-in-one entertainment system", allows for the watching of TV, using Skype, browsing the web, watching video and listening to music, also coming with a built-in Blu-ray player. The PlayStation 4 is also capable of many of these things, though to a more limited extent. The PC, being a PC, is far superior to both consoles when it comes to non-gaming uses. Very few other devices are needed if you have a good PC. The PC takes 1st place in this category, followed by the XB1 in 2nd place and the PS4 in 3rd place.

Ease of Use
Consoles, by their nature, are usually easier to use than PCs. I can't actually say for certain whether the PlayStation 4 and Xbox One are easier to use than the PC, and I can't compare the two consoles as that would require owning both of them, but I'm going to go off on a limb and guess that the PC takes 3rd place, or 2nd place if the two consoles are tied, based on past experience with other consoles. None of them are particularly difficult to use, though.

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I would continue, but that would require me owning both next-gen consoles. Also, I'm close to the character limit.

And I am being totally unbiased. Totally. Unbiased.