Ah...choice quote from Digital Foundry article from last June:
Indeed, the recent announcement that an enhanced version of the engine used to create The Last of Us will be used to power the studio's PS4 titles should come as no surprise. The stunning offline-rendered "in-engine" cut-scenes already demonstrate a small taster of the basic improvements that are possible without the limitations of the PS3 hardware, and the developer's first next-generation release is likely to be even more impressive.
I never double dip but I may be in the minority. The rare rare game series I have double dipped on is the metal gear HD collection but that offered a portable game remade on an HD console and a lot of little extras where I felt it was a package that warranted the price. Didn't really see it as a double dip all that much. I love Last of Us as much as everyone but if it only offers a graphic upgrade and a few extra FPS then it doesn't do much for me.
Of course I'll double dip for the game of last generation! Played campaign like 5 times & a lot of MP, never got any of the DLCs though. Shelved since PS4 came out because I can't go back to PS3 controller.
I will definitely double dip, but depending on the price, not at launch. I mean, the game isn't even a year old, so I can't see myself paying $60 for a remaster of such a recent game. $30 and I'll bite Day 1.