Good review, but I personally think that games shouldn't be dragged into this. What defines a good and a bad game is highly subjective and for me personally the 3DS got the edge over the Vita. I would take Denpa Men over Gravity Rush any day of the week. But I enjoy both handhelds for different purposes.
Ongoing bet with think-man: He wins if MH4 releases in any shape or form on PSV in 2013, I win if it doesn't.