http://www.eurogamer.net/articles/digitalfoundry-grand-theft...
According to them the versions are nearly identical, with a very tiny advantage to the PS3 version.
In this light, it's interesting that the PS3 version got 97% while the Xbox360 version got 98%:
http://www.metacritic.com/game/playstation-3/grand-theft-aut...
http://www.metacritic.com/game/xbox-360/grand-theft-auto-v