I don't see how anyone could possibly say that. Without even getting into the stuff that can be based on opinion and debated, the S4 has: better CPU, better camera, better screen, better battery life, removable battery, and MicroSD support. This is all stuff nobody can even debate. The One has.... aluminum? Sense? The One's current camera is worse than the GS3's camera which is ridiculous for a phone that was hyped to have a state of the art camera.
This is the problem HTC has. Not enough people research the differences. Talking to some friends, most of them just looked at the paper specs or bought into the features touted by the (patronizing) S4 commercials.
- I have yet to see a single reviewer say that the 0.2 GHz advantage the S4 has makes a noticeable difference in anything but benchmarks. Unless recent S4 updates have changed things dramatically, what I have seen is that the S4 can have some lag while the HTC One effectively has none.
- The S4's camera is better in daylight, but the HTC One is dramatically better in low light, only bested by the Nokia Lumia 920 (both phones with OIS). I've looked at a bunch of comparison shots from various sites, and the majority of them seem to indicate the same. My own shots with the One have been pretty good, though I'm not really a photographer.
- The HTC One has a better screen. Even if the S4 is bigger by 0.3 inches, it's not a better display.
- Battery life is about the same. I've seen too many varying methodologies as far as battery life testing goes, but I'll just say they are close enough.
- I will give you removable battery and microSD which are important to some. I doubt it's the majority of Android users, and even Google is pushing in the other direction.
- The HTC One has 32GB onboard storage vs 16GB for the base model. Nearly half of that is taken up on the S4 by default, 2GB of which is just Samsung bloatware. They might give you a microSD slot because they know their software isn't going to leave you much room. The S4 is a more expensive phone if you are going to match the HTC One on storage. Off contract (or even on-contract in some cases) the S4 may already be a more expensive phone.
- The front facing speakers on the One are very good and have the loudest volume of any of the current smartphones
All of that isn't even mentioning the aluminum body, which some people think is the only selling point of the One. It clearly isn't, though I do like the aluminum body and styling which makes it simply look better and it feels better to hold.
I don't see how anyone could possibly say that.
I can see how the S4 might be a better fit for some people, especially if you absolutely need batteries (though there are power cases like Mophie for the One if you did need more capacity) or a microSD slot, but those are individual needs/preferences. Both phones take different approaches. I'm not saying that the One is definitively the best phone no matter what, but the One is easily as good a phone overall as the S4, and depending on your needs it might be a better phone than the S4. It is for me.