I said this in another thread awhile back(now with some changes)
As an owner of both a 3DS and Vita; the Vita has much more going for it(which I'd recommend)
I've had a 3DS since launch and the games I own are:
Super Street Fighter IV
Samurai Warrior Chronicles
Resident Evil Mercenaries
Super Mario 3D Land
Mario Kart 7
Tales of the Abyss
Resident Evil: Revelations
Kingdom Hearts 3D
I got the Vita a month after launch and now have already surpassed my 3DS Library in less than a year:
Uncharted: Golden Abyss
Unit 13
Resistance: Burning Skies
Gravity Rush
Ninja Giaden Sigma 2
Super Stardust Delta
Littlebigplanet
Ragnorak Odyssey
PSASBR
Persona 4: Golden
and thank to PS+ I was able to get:
Tales from Space
Jet Set Radio
Wipeout 2048
and also can get Gravity Rush and Uncharted: Golden Abyss
though this really doesn't prove why the Vita is better, but I can only give you my perspective on why the Vita is the handheld to get
