All PS4 owners will be able to record and upload gameplay footage, regardless of whether or not they subscribe to PlayStation Plus.
Microsoft revealed earlier today that only those who pay a monthly Xbox Live subscription will be able to access Xbox One's Game DVR functionality, as well as a handful of other services such as Skype and OneGuide.
However, speaking on Twitter last night Sony Worldwide Studios president Shuhei Yoshida confirmed that all PS4 users, even those who do not subscribe to PS+, will be able to access the recording functionality.
Don't forget, too, that while Xbox One records just five minutes of video PS4 will allow users to upload their last 15 minutes.
Sony will, however, be locking multiplayer behind the PS+ paywall for the first time with PS4. Xbox Live membership is already required for online multiplayer and a host of other Xbox media offerings.