In general it is better, yes. You probably will not see much difference between it and a PS4 on well optimized games, but when you have a PC that will run any game at decent settings, why would you buy a PS4?
its hard to compare the consoles tp pc's because console are oriented to play games and display graphics. the cpu clocks are only 1.75 (xbox one) and 1.6 (ps4) the graphics of the xbox one are comparable to a radeon 7790 and for the ps4 its compareable to the radeon 7870. the radeon 7870 is the equilavent for the gtx 660. so your better than the xbox one in graphics but equal with the ps4. the cpu isnt comparable obviously.