3DS has lots of great software, both big "AAA" titles, and smaller, more "niche" ones.
the eShop however, while it does have lots of great indie titles and such, is still not as robust as PSN, it's slowly building up though. The 3DS isn't as powerful as the Vita, but it's shining point really is it's software (which is mostly exclusived so it has a lot of value), from Kid Icarus Uprising, to Mario Kart 7, to Super Mario 3D Land, to Monster Hunter 3 Ultimate, etc.
Vita does have it's fair share of great software, although it has a lot (seriously, a LOT) of ports, one of my favorite features on the Vita is the cross buy thing where if you buy a PS3 game that has a Vita port, or vice versa, you get the other version for free, saves you a lot of money, PS+ is also a great way of building up your library, however, if you don't like paying for yearly subscribtions, then i don't think it's worth it as you can only play the games as long as you're subscribed.
overall, i'd say you're better off witn the 3DS, as it's the system with the most value right now.
if you can, get a Vita next year or in a couple of years, it's library will surely be a lot more appealing by then.






















