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A) doesn't matter doing a comparison between the games on both systems, the 360 one is more than a year old;
B) people that wanted to play it already did on 360 (i know i did)
C) PS3 version has obviously better graphics (more than 1 year later, if it didn't Tecmo would have been lazy), but 360 has blood and gore, and that's what you want in NG. NG without that is like Tecmo games with boobs aka fail.