A large portion of the losses a system produces are based on fixed costs that you have regardless of how many systems you sell ...
The truth is that there is no grand conspiracy holding the PS-Vita back, this really just relates back to the poor financial position Sony is in. If Sony was in a similar financial position to where they were in the mid 1990s they could have afforded to launch the PS-Vita at $200 with built in memory, they could have several developers producing high end games for the PS-Vita, and they could have money-hatted a lot of third party developers to secure some strong exclusives. Today Sony can't afford (much) in the way of hardware losses, they're closing studios that are not profitable and don't have teams to spare to produce a lot of PS-Vita games, and they don't have the cash on hand to pay for many third party titles.
Basically, you could argue that there are some similarities between the launch of the PS-Vita and the 3DS but the reason why Nintendo was able to improve their fortunes and Sony was not is because Nintendo could afford to do what had to be done.







