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For me, it would be VITA vs. the upcoming 2DSXL.  I for one do not care for 3D.  So paying a cheaper price for the 2D ($150.00 UDS) and retaining the clamshell design places this above the 3DS.  My opinion in regards to the software section, for the 2DSXL - Nintendo franchises first, RPGs second.  The VITA - RPGs first, Sony franchises second.  That makes it such a toss up.  Ultimately, it's the VITA for me because it's more so the PSTV that allows me to play VITA games on my 55" flat panel.  Yes, you need to make sure a VITA game is compatible with the PSTV.  With the exception of three or four games from my experience, it's a non issue.