The difference is the way they look. Apparently, according to Rockstar co-founder Sam Houser, the Xbox 360 version looks "more clinical" while the PS3 one has a "softness" to it.
If there is a correlation between the GamerMetrics data and the U.S. NPD data (and there somewhat is), I estimate that we are going to see a GTA IV sales ratio of anywhere between 2.2 to 2.7 in favor of the Xbox 360 - which is also in the same ballpark of the current Xbox 360 to PS3 lifetime-to-date hardware sales ratio of 2.4.
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