Currently speaking, there isn't really a reason to play GTA 5 again on next gen if you've maxed it out in the previous console generation. As you've mentioned, it's all mainly graphic updates and multiplayer that they've added things. I mean there's some weapons from updates that trickle into the single player, but it's not worth buying it all over again.
While I don't think there's a definitive answer as to which console is the best, (at the end it really is personal preference), I would say PS4 wins out as far as exclusives go. Microsoft has really dropped the ball with only a few games worth caring about tied to the system, and only one recently, that being Cuphead. PS4 has a much wider and diverse range of games from great JRPGS's like Persona 5 to blockbuster games like Uncharted. Also, if you haven't played the Last of Us from the previous generation it really is polished to an amazing degree in next gen.
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