Listening to the latest edition of CVG's GTA V O'Clock they talk a considerable amount about the possibility of GTA V being released on both next gen consoles.
They speculate, with 100% certainty that GTA V will be released for the next gen machines alongside a PC release at some point in the first half of 2014. While it is an interesting theory and as they point out would make financial sense, I am very doubtful and sceptical of their 100% confidence.
GTA V is released for XBOX 360 & PS3 on September 17th 2013 and I am sure a PC version will follow early next year, I cannot however see any benefits other than financial to an identical version of the game being released for PS4 & XBOX One as well. This would involve essentially building two copies of the game. The story would obviously have to be same and the chances are those buying next gen consoles will have owned a previous gen machine and therefore will have probably already played and completed GTA V. I may be completely wrong and GTA V may well be released for next gen consoles as well as current gen but I personally cannot see it.