Okay this one's dead simple. With the Vita now having it's first 2017 release confirmed, we know both systems are getting at least one physical game. A slight diversion from the which system will sell more hardware. Which system do you think will receive more physical releases in the West (Americas/PAL territories). It's the next epic round of the great Vita Wii U saga!

Wii U - Definitely has Zelda, probably also will get quite a few multiplatform license games etc. Nintendo may choose to do a few cross generation titles to appease Wii U owners. But we also know for a fact NX will be out next year.

Vita - Definitely has Summon Night 6 and a bizarre titled rogue-like NISA title for 2017 already. However, rumours are the system has already been discontinued in the West with no further hardware shipments, so how long will Sony continue to produce cards for the Western Market? No confirmed successor, but Digital Only is clearly most publisher's preference in the West.

Let the battle commence!

For a bit more fun, also added options for one system to have more software, but lower overall software sales (physical only).

Obviously vita. The Wii U will already be in its grave when the end of 2016 comes...

Edit: for a second I thought you were referring to PS neo when you said PSV. I mistook the V for a numeral...feel like an idiot 

2017 will be the release year of NX. Nintendo will completely focus on NX. This means that 2017 will be the death year for Wii U (if it isn't already 2016). Nothing big is coming out for Wii U anymore except Zelda. On the other hand PS Vita is still getting indies and Japenese games which could release as retail in the west. PS Vita is even getting some big games from the big publishers like Square Enix with World of Final Fantasy unlike the Wii U.

In short terms: PS Vita had more physical western releases than Wiii U in 2016. And this won't change in 2017.

dont know about vita, but wii u: zelda, lego games, skylanders, just dance and maybe yooka laylee

Even if it wasn't just the west, PSV would win. But "PS Vita, but Wii U will sell more units of software" is the best choice. Zelda U will easily sell 1M on Wii U, that's like 20 Vita games combined in retail Wii U is dead, and Vita will soon be too...only managing 2k a week in the west which is piss poor. It'll probably last well in to 2017 in Japan but both at this point are a lost cause. Vita is like Sega's Gamegear. Better graphics, great obscure Japanese support, but too expensive and not enough content. It'll be discontinued if it isn't already.

Vita, by a lot. By march, the WiiU will be dead and replaced by the NX, while the Vita is the last of the Sony handhelds (plus, PS devices have really long lifespams, so it will get support. Niche, but support). A couple of releases should make the difference.

vita by faaaaar! and i own a wiiu too!

Limited Run Games will release plenty of PSV games to retail. For that reason the PSV should win.

This^ even though very limited

If Yooka Laylee is getting a physical release, then there is a chance the Wii U will get 1 but I would say the Vita