No doubt the Vita is the better hardware in both utility and interface.
It can give the 3DS a run for its money in terms of games if they dont get stuck in Japan. But at present the 3DS is just superior in terms of exclusives.
Also i reject the above lists of Vita exclusives. You have to include Ys Celceta. That is a great game. Also if were talking about every upcoming game on the 3DS you should do the same with the Vita. Toukiden, Freedom Wars, Valhalla knights 3, Dangonrompa (this is basically another ace attourney). Theres some more less known and others pending western release. Its not as bad and one sided as you make it sound, though the 3DS does win. If you add PSP exclsuives to that, wich you can buy very cheap on PSN then the Vita does impose itself.
Also, lets take into account 3DS games cost more than Vita games generally do. Its more expensive on the long term.