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The 3DS specs a lot more better then you think.

The Vita uses an AMD CPU for a 4-core 1 GHz CPU

The 3DS uses a non-AMD CPU for a 2-core CPU

both handhelds are underclock for battery life, but the 3DS is the first Nintendo Handheld to be build entirely around the battery.

The PICA200 is a series (2006 & 2008 & 2010 & 2012 models) and the 2008 model has a Vertex Performence of 40.7 million polygon @ 100 MHz, when the 3DS GPU (whichever model) confirm to be clocked at 400 MHz.

I have the whole debate/discussion on this thread: http://gamrconnect.vgchartz.com/thread.php?id=169468

Check out the OP of my thread.