I don't believe they are.
I suspect their major gaming push around 3D will be involved with Gran Turismo 5 which is the perfect candidate for 3D given its high native resolution, high frame-rate and performance scaling through multiple PS3s and being that its one of the rare exceptions where depth perception in a game is of a great help to gameplay. This is seperate from what they are doing with Move as GT5 as far as I can see is incompatible with Move aside from perhaps headtracking with the PS-Eye. This is their obvious killer app for 3D and they don't have to do much more than that at this point as 3D adoption is something which cannot be forced.
The majority of the push between 3D/Motion will be on motion as thats a technology thats applicable for up >100% of their current userbase potentially as if it works well it can potentially expand their audience so deservedly it will get the majority of their attention this year. The potential split in terms of resources is probably 90:10 in favour of Move but that makes a lot of sense as they still have to wait for TVs to catch up in relation to 3D but early momentum doesn't hurt there at all either.