Gotta give to nod to the Vita and here are my reasons.
Bigger and better screen.
Dual analog > Single analog (Circle Pad)
3DS games can also be found on iPhone, so just get an iPhone. 
http://www.pocketgamer.co.uk/r/iPhone/Theatrhythm+Final+Fantasy/news.asp?c=47166
http://www.pocketgamer.co.uk/r/iPad/Mutant+Mudds/review.asp?c=47114&srch=mutant+mudd
iPhone = Great gaming device. Don't agree? Who cares, because you're wrong.
Currently playing:
Final Fantasy VI (iOS), Final Fantasy: Record Keeper (iOS) & Dragon Quest V (iOS)

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