The SGS4 is powered by a Snapdragon 600 chip at 1.9GHz. It's jut an incremental update over the S4 Pro chip inside the Nexus 4 and still uses the same GPU. The Snapdragon 800 will be making an appearance this fall with 2.2Ghz clock speed and a brand new GPU. Hold out for what's coming later this year.
EDIT: For example, the Xperia Z Ultra
http://reviews.cnet.com/smartphones/sony-xperia-z-ultra/4505-6452_7-35798774.html
Not entirely the same gpu. There both adreno 320's but the s4 is clocked higher and doesnt have the temp throttling the n4 has. Dont forget the s4 also uses ddr3 ram. To answe the op's question the s4 is the better phone theres zero question. In every way possible it specs out better than the n4. Ia it worth 300 bucks more to you? Only you can decide that. Its kinda like deciding between a v6 mustang and a v8 mustang. Yea they both ultimately do the same thing and both are capable of doing it well but is it worth the extra money to get the one that does it better.
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