I don't think Exclusives should be all that matters, but when you compare the Vita and 3DS till the end of this year, they're both pretty good.
The Vita Retail Games:
1 - Uncharted: Golden Abyss
2 - Lumines: Electronic Symphony
3 - Gravity Rush
4 - Uncharted: Golden Abyss
5 - Wipeout 2048
6 - Hot Shots Golf World Invitational
7 - Unit 13
8 - Resistance: Burning Skies (Reviews are poor but I liked it and recommend it if you like the series)
9 - ModNation Racers: Road Trip (Again, reviews are poor but I enjoyed it)
10 - LittlebigPlanet Vita
11 - Ragnarok Odyssey
12 - Assassin's Creed III: Liberation
13 - Call of Duty Black Ops Declassified
That;s by the end of this year confirmed. There are also awesome Downloads:
1 - Tales from Space: Mutant Blobs Attack
2 - Sound Shapes (Let's be honest, it's a Vita game)
3 - Super Stardust Delta
4 - MotorStorm RC
5 - Escape Plan
Then there's also the enhanced ports, or otherwise awesome games that you should and can get if you don't have them on consoles:
1 - Rayman Origins
2 - Mortal Kombat
3 - Metal Gear solid HD Collection
4 - Blazblue Continuum Shift Extend
5 - Ultimate MArvel vs Capcom 3
6 - Fifa Soccer
7 - Disgaea 3: Absence of Detention
8 - MLB 12: The Show
9 - Ninja Gaiden Sigma Plus
10 - Playstation All-Stars Battle Royale
Even if you take out the console ports, it's still got plenty you can't get anywhere else. it's got a great list and downloads. Let's comapre it to the 3DS, which I will remind you has an additional year's worth of time on the market:
3DS Retail Exclusives:
1 - Super Mario 3D Land
2 - Mario Kart 7
3 - Kid Icarus Uprising
4 - Resident Evil Revelations
5 - Theatrhythm Final Fantasy
6 - Kingdom Hearts 3D: Dream Drop Distance
7 - New Super Mario Bros 2
8 - Tetris Axis
9 - Nano Assault
10 - Pilotwings Resort
11 - Paper Mario 3D
Not all that impressive, really. Here are the downloads for the system:
1 - Pushmo
2 - Colors 3D
3 - Mutant Mudds
4 - VVVVVVVV
There are some others, but they're all completely unknown stuff. hell, colors, Mudds, and VVVV are all unknowns too, but they all got 80+ reviews, apparently. Now for the ports and upgrades:
1 - The Legend of Zelda: Ocarina of Time 3D
2 - Super Street Fighter IV: 3D
3 - Cave Story 3D
4 - Dead or Alive Dimensions
5 - Star Fox 64 3D
6 - Tom Clancy
7 - Metal Gear Solid 3D
8 - Tales of the Abyss
9 - Ridge Racer 3D
10 - Lego Pirates of the Caribbean 3D
11 - Sonic Generations
So it's up to you to decide what you want and whatkinds of games you like more. both have some awesome things to offer, but with the Vita's less than a year on the market, it's done more. Of course, I'm not AS familiar with the 3DS's lineup for the rest of the year, but from what I can tell Paper Mario is really all that's left to come out this holiday season.
I love the games that the 3DS offers (Kingdom Hearts, Theatrhythm, Mario, Zelda, all favorites of mine), but Vita has more variety. In my opinion, anyway. Nintendo once again has about a dozen different games and franchises to float it's console, but that's enough for me!
My Console Library:
PS5, Switch, XSX
PS4, PS3, PS2, PS1, WiiU, Wii, GCN, N64 SNES, XBO, 360
3DS, DS, GBA, Vita, PSP, Android







