Well, it's a PC exclusive so, it terms of hardware involved, it can't have a label of next-gen. Unless you're using the term next-gen to describe the next level of possibilities that is above what current games tend to deliver regardless of the system they're built for.
Because Star Citizen will be very revolutionary. It will be a major leap in terms of what video games can deliver as an entertainment medium. There is nothing similar in depth and scope that current games on any platform aim to deliver. Look at the hollow Destiny with its $500 million budget. It's a watered down Borderlands. And that's what most AAA studios aim for. There's No Man's Sky, but it's not nearly as ambitious as Star Citizen. Still looks like fun though.
Because Star Citizen will be very revolutionary. It will be a major leap in terms of what video games can deliver as an entertainment medium. There is nothing similar in depth and scope that current games on any platform aim to deliver. Look at the hollow Destiny with its $500 million budget. It's a watered down Borderlands. And that's what most AAA studios aim for. There's No Man's Sky, but it's not nearly as ambitious as Star Citizen. Still looks like fun though.