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1080p/60 FPS in single player and multiplayer.
Texture maps are 4x more detailed. Shadow maps 2x.
Higher resolution particle effects.
Occlusion mapping on decals.
No texture streaming.
Longer draw distances, better LOD
Expanded audio menu options.
Possibility to lock frame rate at 30 FPS.
Possibility to swap trigger and thumbsticks controls.
DualShock 4 touch pad, light bar and speaker supported.
Cinematics with commentary by Neil Druckmann, Troy Baker and Ashley Johnson.
http://www.dualshockers.com/2014/07/16/the-last-of-us-remastered-heres-the-full-list-of-improvements-more-content-coming-in-2014/