So this debate's been alive all along and I hadn't even noticed.
Again, we're getting into the "3DS/Vita has more/better games" argument. But a console has little power over the games it offers. Nintendo or Sony can't do much else other than greenlighting a project -- for the rest, it's up to the developers to make a title shine. And both handhelds are at the very beginning of their life spans; few games have yet been released.
This whole thread has been going in circles, and that's inherent to the topic. How do you evaluate a console? By its technical specifications? By its individual performance? Not really, because a console can only be as good as the games it hosts. Should it, then, be evaluated according to its games, its media, its content? Not really, because those who made the content didn't make the console.
So we'll never get anywhere.
What we might be interested in, though, even is how the 3DS's and Vita's particularities affect the games themselves. # of screens, 3D effects, touch, processing power, analog sticks, etc. We could even look at game-unrelated material: digital libraries, alternative functions, etc.
Also maybe this will help a lot in sells:
DanganRonpa 1&2 Reload - First Trailer HD (PS Vita)
I've never heard of this game, and I don't think it's very highly publicized on this side of the globe. So I'm not sure how it would help as much in sales (I might be wrong, though).
Economical considerations aside, I have one question: what is it?