Exept a gpu and a cpu does different things, so you can't really compare 1 gpu flop to 1 cpu flop. If you could why have a cpu at all? They would just drop the cpu altogether, put a titan and a lot of memory in there and have a super powerful console.
A flop is a flop is a flop. The CPU can handle certain code better than the GPU and vice versa but flops are flops and these are just a certain type of workload that is easy to calculate to form a comparison using actual, objective numbers rather than subjective reasoning.
Again, this is all perhaps right but not necessarily. We just don't know, no matter how hard we try to find reasoings for whatever opinion we have.
We don't even know how the scheduler in these new consoles work. We know that only 6 of 8 cores are used but are they locked to certain cores? Does this change? This would have immidiately implications of how cache gets invalidated lines, for example. And this is only one uncertainty we have. This is why I am saying we need profiling data - without it, _nothing_ can be said for sure.
If you think that cache allocations or OS CPU affinities will lead to a 20% FPS difference then that is a bit barmy tbh. That is more barmy than the idea that the CPU alone is the culprit, it may be a contributing factor but it is not the sole reason.
I agree in the concept that there are many unknowns and there are specific differences, such as the CPU - RAM bandwidth being 30GB/s on Xbox One and 20GB/s on PS4. Does that make a difference? Well I do not think so as even an i7 4770K only has 24GB/s of memory bandwidth when pared with DDR3 1600 and that is by far a more powerful CPU which could actually use the bandwidth.
All of these little things do make a difference but you need to always put it in the context of the overall performance picture and sometimes when looking at the finer details it can be hard to consider that it is only going to make a tiny difference overall.
The point I am making is that with what we know of the hardware CPU bottlenecking does not explain the differences in AC:U or the occasional differences in GTA:V. These differences are just too great for it to be CPU alone so for a website like DF to state that it points to CPU bottlenecking is just poor analysis. Even more so when you look at Kabini reviews which show a 28.1% clock speed increase giving 4% gains at best in gaming scenarios and 11.7% gains in CPU limited scenarios.