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I don't see the problem with making this comparison, serioulsly, as much as I don't see any problema when someone compares only WiiU and PS4. Both are legitimate ways to analyze the market. One through the console market only and other through the videogame business as a whole.

Now, what I don't agree is when people say "now that's bull, doesn't make sense cuz handhelds and consoles are so diferente". But also I bet mostly who say that are Sony fans. And I don't agree mainly for 2 reasons:

1) Nintendo and Sony have very diferente focuses/strategy when defining strategies for both their platforms. Nintendo and Sony gamimg division must be very similar in terms of size i'd say, but while Nintendo spends like 70% of their resources on 3ds and 30% on WiiU and Sony like 95% on PS4, it just doens't seem right to treate both platforms as a separate businesses. Like I've stated many times before there's a very important aspect of this industry that people in this forums love to Forget, and that's the financial aspect, which at the end of the day is what really matters to Nintendo and Sony. But no, around here people only care about units sold;

2) Videogame is an industry as a whole, every platform people buy specifically for gaming should/could be comparable. Whether you like it or not, 3ds/Vita are wiiu/PS4/x1 are competing with each other for satisfying the clients gaming needs. People only have a limited amount of time to play and for most it ain't that much.

3) Nintendo competes with itself. Sony doesn't! Althouh people disregard competely this fact here on vgchartz, Nintendo offers pretty much the same gaming experiences both on 3ds and WiiU. A very similar demographic is targeted with both platforms. The Marios, Zeldas, Metroids, Mario Karts, Smashs, donkey kongs, xenoblades, etc, are in high quantity and quality in both platforms. If any, you could even argue that for that matter 3ds is really the best platform for the demographic into those games. Sony, on the other hand, is a totally different story. Saying this seems to me totally reasonable seeing the Nintendo company as a whole.