[AT&T HTC One (M7)] unremarked:
I'm going to try an address your points directly, and give you my experience with them. I've recently owned both phones. I started out with the HTC One, bought into the hype about the S4, got one, now I've gone running back to the One.

Here's a question to ask yourself: How often are you going to be looking at images that are super zoomed in? Further, both cameras take terrible pictures(IMO) if you're using the digital zoom in the camera application itself. Actually, ALL phone cameras look like butt when using the digital zoom. No doubt you're looking at review sites that have been comparing nearly identical pictures, so keep in mind when they show you the "100% crop/zoom" image, thats crop/zoomed on a computer. Further, as you've pointed out the wide angle lens really shines and can capture so much more... stuff in the same image; same with the front facing camera. Maybe I had gotten used to the One's camera, but I found myself having to really lean back/get far away to capture an image with it's narrow field of view. I'm also a big fan of Zoe--it takes some getting used to, but it's really handy. It captures a three second video from which you can pull still frames out of. Highlights is also another really good feature in that it can put together a very nice little 30second mixture of pictures/clips to send to your friends/family of how awesome your dog is or your vacation. I found a third party app which did a similar thing, but was more complicated and cost money. Trade off was it was more customization and could do a little bit more/longer videos.

The biggest thing I liked about 4.2.2. was lock screen widgets, and Samsung's implementation of them is absolutely god awful, IMO(see here: http://www.youtube.com/watch?v=oaWa905892s). Other than that, multi-user support, and the quick settings(which you can get through 3rd party apps or custom ROMs anyway) that's all that the features I can think of added in 4.2.2.

The screen size of the S4 is really nice--my phone prior to the HTC One and the S4 was a Droid DNA, so I was very used to the 5" size. I found it unwieldy from time to time, but overall it was good. I do wish that the One's screen was bigger--they could have easily made it close to 5" without having to increase the device size by shrinking the bezels.

I ended up turning off most of the Air Gestures in an effort to make the phone run smoother(see an earlier post). Swiping your hand over the screen to move from picture to picture was really cool, as well as answering the phone with it. Those implementations were good. Another place that you can use the hand sweeping motion is in moving apps around on the home screen--but now you're having to use both hands and put the phone down: one finger to hold the app with your other hand waving over the sensor. Yes, you can move them traditionally but who wants to do that when you have this awesome new feature you want to try out? Smart Stay is good, same with the video thing. Eye scroll is... it works, just hope you're into rock music or have a lot of practice nodding/moving your head, because it tracks your face not your eyes. Air View is simply a magnifying glass and only works in Samsung applications(in my experience), and it's very limited in what you pick up. Being able to run two apps side by side is also very cool, but your screen real estate becomes very limited. This feature is best left to tablets, imo. Also you're used to the iPhone's "multitasking," so yeah.

Gorilla Glass argument is moot. If you're concerned about protecting the screen against scratches, get a screen protector. Every time a new phone comes out with GG, this same question flies around with the same answer. Actually on that note, I'll give nod here to the S4. Because of how popular the Samsung devices have proven, and because they've (mostly) kept the same power connector position, you will most likely have an easier time finding compatible accessories for it than the One. Removal battery and removable storage are important to some, but I've never found myself needing more than 32gb on a phone and I have an external battery pack in my bag.

Build quality and feel are both subjective, but I agree with you; aluminum over plastic any day.

This section comes down to this:

1) Super close up zoom with narrow field of vision VS low light with wide angle lens

2) Draw. Here's how updates work: Google publishes Android, Samsung/HTC add TouchWiz/Sense/tweaks then both submit to AT&T for approval/carrier tweaks. Sometimes this takes a long time, sometimes it doesn't. The dev community is almost always faster.

3) Draw. The dev community for both phones is going to be very strong, imo. Both are in their infancy right now, especially the Samsung since it's bootloader is still locked until the VZW release.

4) Both are equally customizable--though I will give the nod to the S4 here since because as much as I like Blinkfeed, others don't and wish they could remove it(you can't).

EDIT: Adding another con for my beloved HTC One: the build quality issues. I won't go into super great detail here because there's already about a million threads on this. It literally took me 3 HTC One's(including one Black one, since you're interested in that) before I found one that was acceptable with as little defect as possible. I had to go through this cycle of frustration and disappointment with the VZW Galaxy Nexus, too.