Ignoring the PS4 and XB1 argument I really can't approve of a site which belittles the difference between 720p and 1080p (or, more accurately, supports upscaling). Most TVs today are native 1080p and hitting that resolution is important for image quality. Reviews such as this suggesting that upscaling is somehow acceptable run the risk of convincing developers that sub-native resolutions aren't a huge deal.
Talking about PS4 and XB1, however, there is a clear difference in capabilities as a result of some poor engineering decisions on Microsoft's part. The hardware is less capable, that much is a fact at this point. Pointing and laughing is foolish and childish, however, and only serves to turn fans of the target against the competing product. It's not a good thing.