You have 3 primary categories to satisfy everyone's needs.
Best Hardware/Price Point
So the games are the most important category for the gamers, whereas sales are the most important for the companies, however both are important and combine to decide the winner of the generation. The best hardware/price point is a win win for both the companies and consumers. For companies, their ultimate goal is to increase their install base because most of their revenue will come through software sales. For us as consumers, we get to enjoy good hardware for cheaper than it actually costs to manufacture because they're selling at a loss.
I award the best games to the Nintendo Wii U and it wins this pretty easily. Super Mario 3D World, New Super Mario Bros U, New Super Luigi U, Pikmin 3, Mario Kart 8, Donkey Kong Country Tropical Freeze, Smash Bros, Wind Waker HD, the Xbox One and PS4 don't even come close right now.
Best hardware and price point goes to the PS4. I don't think anyone wasn't a little surprised at the $399 announcement at E3.
Best sales goes to PS4 obviously at the moment, with Wii U doing better with Mario Kart 8 out but not nearly as good as PS4.
Right now, the system I'd recommend most is Wii U because it has the most games. Games are the most important thing to consumers which is who I'd be making the recommendation to. However, the winner is PS4 right now as a whole because they are dominating sales and have the best hardware/price point with at least a promise of future games to come.