If you don't have a gaming PC and passed it up on PS360, then this is for you. But this is probably a small audience considering the game sold very well despite SE's absurd expectations. I don't expect it to move many copies. But then again, it was an easy port. They just take the PC version, find the right balance of High/Ultra to get 30fps stable, modify Lara's face (probably the most resource demanding thing they did) and voila - easy profit assuming it sells at least some.
I honestly feel Bioshock Infinite should do this too. The game looks beautiful in 1080+ on High/Ultra on PC, but most of the people who played this game unfortunately suffered through it on PS360. For those who have PS4 and don't have a gaming PC, I think that option is good for them.
The $60 price is silly though. It should be $30, maybe $40 tops.