I think both of them are DirectX 11.2 compatible and also both of them are Tier 2, just because they are from AMD and the PS4's GPU is a bit more modern.
However if one of them had to be Tier 2 and the other isn't/couldn't be then I think that the Tier 2 GPU would be Xbox One's.
It is made by Microsoft, nobody knew about the addition of Tiled Resources to the DirectX API except them, til very recently, and it's very clear how useful it is when your console has a fast small pool of eSRAM.
If anything, it is crystal clear, or clear as day that a Bonaire like GPU would benefit for something like it, I think, personally..... Oddly enough it was launched about the same time the Xbox One was about to be unveiled.
Why wouldn't Xbox One's GPU -I miss how GPUs had names in previous generations- be Tier 2 and totally compatible with the most recent iteration of PRT and Tiled Resources when Microsoft knew this was a most important feature in DirectX 11.2 and they were working on it?
but isn't that also a feature of OpenGL 4.4 ?