Ah so it does have a few benefits, although nothing groundbreaking really as I have seen 1080p Blu rays with 38mb/s bitrate in the past.
There are three technical measures that elevate a "mastered in 4K" disc above the rest:
Enhanced bitrate: these discs exclude content extras in favour of using all available disc space to deliver the film in a greatly enhanced bitrate. Where most Blu-ray discs are typically delivered in rates in the 24Mbps to 30Mbps ballpark, these "mastered in 4K" discs deliver at 35Mbps to 38Mbps. A greater bitrate means a much clearer picture, and less moments where blocking or blurring will occur, particularly in action sequences.
XvYCC support: in the Blu-ray standard, xvYCC (also known as x.v.Color) is a colour space option that to date, has almost never been supported. XvYCC extends the available colour gamut to better represent the colour space that the original film was intended to be displayed at, while the standard sRGB space cuts off a lot of information in the red and blue-green sections of the spectrum. As long as your Blu-ray player and your TV support xvYCC, these discs will deliver a solid colour enhancement over other discs on the market.
Sony 4K algorithms: this final feature is a sweetener focused on giving Sony 4K TV owners a better experience with these discs than any other 4K TV owners. Being part of the same family, Sony Pictures and Sony Bravia have shared proprietary algorithm information to give the best possible upscaling performance on these films. Sony 4K televisions will be able to identify a "mastered in 4K" disc and use an upscaling algorithm based on the same formula used at Sony Pictures to downscale the film from 4K to HD. This secret sauce is likely to give a Sony TV the edge over other TVs that must use less-specific algorithms to upscale the content.