Personally I find it a bit stupid rating a phone as the "best" as what those sites think is the best, might not be the "best" choice for the end user, imo it simply comes down to what is more important in the end.
Technobuffalo also rated the one as the "best":
http://www.technobuffalo.com/videos/samsung-galaxy-s4-v-htc-one-video/
Pretty fair comparison except for the camera area and a few wee things.
Also, is it just me or are half the reviewers/users not aware of all the camera features on the HTC one???
They aren't all presented like the GS 4, however, the options are there but they are tied to zoe and the gallery i.e. sequence shot, removing objects, always smile etc. you only have the filters and other wee things like slow motion recording to choose from in the actual camera app.