The acting (along with the amazing performance capture) is better than The Last of Us.
I liked the story but since it's quite original, some people will like it and some will hate it. Others will feel indifferent to it.
The Last of Us was directed with a very 'safe' style. While being a post-apocalyptic story with zombies, the look and feel was quite sober. I think they went for some kind of minimalistic, almost documentary-like style (I would dare to say 'Oscar bait').
Beyond: Two Souls retains David Cage's style, in the sense that it has spectacular moments (I don't like the word 'epic' but some scenes are epic indeed) and the story is supernatural to an extent (I don't think that's a spoiler, as the very existence of Aiden is supernatural). Some people might consider the epic action + weird, supernatural story + non-linear narrative as being over-the-top (I've heard the same complaint about Heavy Rain and for Fahrenheit as well, even though I haven't played it) and not as 'focused' as The Last of Us (Beyond's style feels less over-the-top than Heavy Rain, though).
However, while The Last of Us might be superior in terms of style, I think it lacks in substance. It pretty much boils down to classic zombie + post-apocalyptic tropes, a bit of The Road, a bit of Walking Dead and a bit of other things. It's a nice story, very well told, but it didn't leave me thinking nor did it move me emotionally (even in the end when Ellie almost died, I was like 'meh, whatever'). It didn't have Jodie Holmes.