Because I posted a link to the article. I'm not going to plagiarise the whole article.
Frankly though, I feel this article stinks of damage control. I don't believe this SDK think is going to make much difference tbh.
If the game plays at 1080p 60fps on both consoles, then I assume it was because the dev lowered the detail until the XB1 was able to achieve those benchmarks, and then just places a FPS cap of 60fps. Then the XB1 & PS4 would perform IDENTICALLY.
That would actually take more work, its easier to go with the high GPU platform and work down, much MUCH easier, they just scale as you world on a PC in a lot of ways then try and work when they can do with the "lower" quality one, they dont scale them both down.