IMO the VITA is the better system by far. However, in terms of price and game releases the 3DS is winning hands down. 3DS plays DS games so upgrading is not a big deal. The system is affordable and people love Zelda, Mario and other big name Nintendo franchises. Sony has some big franchises as well but only Uncharted and Little Big Planet have arrived on the system. Killzone finally arrived on Tuesday but with no God of War and Gran Turismo Sony is missing two major franchises.
If Sony could get Grand Theft Auto, a legit COD, Battlefield in combination with Gran Turismo and God of War the system would start to fly off the shelves especially at 199