Everyone is always entitled to their opinion about which phone is best for them. I own the HTC One currently (have had it for about a week) and there's clearly an improvement on this device over previous iterations from HTC. A lot of it stems from Sense 5 as hardware is always being improved, but the phone is very impressive and there's really no wonder so many people are pleased by it. That being said, I've noticed a lot of disdain for the Galaxy S4 from people who either plan on getting the One or own it already. I can understand some of the criticism, but there's this dismissive attitude about the S4 that isn't justified.
HTC needs the One to be a massive hit. Financially, they're hurting and need this device to be successful in order to make up some ground. With that in mind, they took a big swing for the fences by making some drastic changes. Sense 5 is a lot different than Sense 4+. The design of the phone, while similiar to the DNA and 8X, is improved with the use of an all-aluminum body and stereo speakers on the front. The button layout is different. The camera is a huge departure from what's conventional in the smartphone world. In a word, this was a huge gamble for HTC. The reason they made it is pretty simple; they had very little success with any prior model to be able to build off of. When the wheel is broken, you fix it or reinvent it. HTC has done that in most areas with the One, but that's because they -needed- to. If you believe for one second that HTC, if the One ends up being a huge money maker, will change it drastically in 2014 than you're not familiar with this business at all. That leads me to the Galaxy S4.
The Galaxy S3 was, and is, a huge hit for Samsung. They went straight after Apple with their marketing campaign and managed to turn the S brand into a global powerhouse. Most reviews of the S3 were positive, it was well-received by the tech community at large, and it went on to be Android's biggest seller. So early on in their success, what I've gathered is that a large amount of you wanted something drastically different from Samsung. More "premium" build materials, less "gimmicky" features, etc. Samsung is not going to alienate their consumer base by making a huge change so early on in their run. Their answer to this was creating a device with a much better and bigger display, thinner and lighter profile, faster and more efficient CPU, larger battery, and even more features that some, not all, will use. They're establishing a brand, one in which is far more successful than anything HTC has ever done. The reviews have almost given the S4 the iPhone stigma, as if it's this separate entity from Android. It's the only phone outside of a Nexus that actually has the latest version of Android, something HTC wasn't able to do.
No, the S4 is not for everyone. Clearly there's a large portion of reviewers and consumers who actually like the One better, but dismissing the S4 as inferior is just a way to reaffirm your decision of buying the One and nothing more. I'm returning my One to get the S4 tomorrow not because I think the One is inferior, but because I feel the S4 will suit me better in everyday use. In the end, they're both Android and I'm glad I have the ability to choose between them both as together they cover a huge spectrum of use profiles.