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Considering that 'statistical tie' is a boring answer, I'm going to go with the 360. Due to the PS3's architecture, MS can always keep the 360 cheaper. The 360 could easily be sold for $99-$129 at some foreseeable point in the future, whereas I doubt the PS3 will ever hit that price.

 

Additionally, the 360 seems more likely to keep getting madden/CoD ports for longer into the next gen than the PS3 will, which, coupled with it's lower price will make it quite attractive to many.