Talking Spec wise...i think VITA holds its own.
Lets face it this is the new Ipad, it was always going to have insane specs..and talking cpu/gpu wise the vita stil beats it. Most websites are claiming that the gpu will be the same gpu as the VITA..so im not sure why, in the op, you assumed it will have a better gpu?
Also, considering that most other tablets and smartphones are going with tegra 3, which is really weak compared to vita/Ipad...it just shows how ahead of the curve the vita is.
Im pretty sure though, that by the end of this year/beginning of next...most tablets and smartphones will be on par with vita and beginning to surpass it. That gives the vita about a year and a half of being on the cutting edge, which is all we can really expect these days given the pace at which mobile computing power is developing.
Gaming wise, the new ipad now has to compensate for that high resolution, this requires resources from the gpu/cpu obviously. In this sense the vita has the upper hand only needing to accommodate for sub hd res.
About the "psv should have been a phone argument" i agree to an extent. But sony isnt as strong in the smartphone market as they are in the gaming market, whether or not the general size of the smartphone market can offset this is questionable. Also, the form factor. Part of the biggest appeal about smartphones especially the successful ones is the form factor. Look at the SG2, the iphone, xperia arc, new xperia phones, hell just about all of them are thin, light and sexy. Sony would have a headache trying to get the form factor right to cater to the casual mass audience, while stil trying to appeal to the core gaming audience.
If they could pull that off though, that would be great. Aside from this form factor and audience, id imagine there are more issues that come into play had sony released the vita as android smartphone.
