Just gonna back superchunk up on this. The difference between the Vita's GPU and the iPad 3's GPU is down to whatever performance tweaks Sony and Apple might have made (the mysterious '+'), plus the fact that Vita has dedicated VRAM and Vita games have more direct access to the hardware.

So what is the OP for then? Just a comparison?

Correct me if I'm wrong, but your OP was implying that the new Ipad will be on par with VITA in terms of specs and this would mean Ipad games would be on-par if not better graphically than VITA games, the post I made is just telling you that whilst on paper, the new Ipad may seem to be close to on-par (the CPU really isn't btw) with VITA, but when it comes to gaming, it's far behind. And although tablets have the advantage of yearly upgrades, devs on VITA will also be sqeezing more and more out of it as the years go on, and as we're on a gaming site, I'm sure we both know how big the improvements can be over a few years on the same system graphically. It'll take quite a few years for the average game on tablets to look as good as even the launch games on VITA. 

Compare iPad with Galaxy tab which will be fair. Comparing it with a gaming device does not give you anything. The market is different. Just because hardware is similar, why don't you compare it with the phones? Bashing Vita may feel good to some people, but it should be based on logic.

Vita will be better to play on.. and ipad will sell best..

And i totally agree. sony should have made psv a smartphone. sony are so stupid.. and if the screens are to big. make them smaller or sharper. AND they should have made it "a multi system" to, i think. make theire own devices. and let samsung and others in to psn live (or what it is called) to. But.. they can still do that (some how) so don't rule it out yet.

Your whole post and comments make sense until you write:
"Sony fucked up and only the 3DS will be long-term success this time around due to far cheaper price and Nintendo software"
It seems like a different person wrote that last line.
The fact that the Vita is even at any level close to the specs of the NEW ipad is amazing for Sony. Oh wait, the Vita doesn't cost 5, 6, or $700!
Has better controls, better games,??

Sony Fucked up?
No, this analysis' conclusion Fucked up.
Great tech, great price, marketed to gamers and knows what it wants to be- a gaming device. I say the Vita did everything right.
If they had gone after the tablet market in any way they would have been criticized and the lack of focus in one direction would have costed the gamers more than anyone else.

Both devices are cool. There is nothing stopping the vita from diversifying its apps in a more ipad centric way, but Sony knows what markets are already cornered, and also knows that the Vita is the best handheld gaming device- the only one of which will be receiving games which require dual analogues (all the best games).

As stated in the actual text of the OP, its a reference to show how quickly Vita is getting lapped by smartphones/tablets and further support for the thread I linked regarding my thoughts on why Vita should have been a smartphone.

By the time Vita is perfecting its game builds, smartphones and tablets will be far superior in tech. Then the only difference will be the controls and that could all be fixed had Sony made it a smartphone in the first place where it could keep up with the tech quicker all while providing a lower consumer entry price and due to carrier kickbacks, profit day one.

The new iPad doesn't have buttons.

I'm getting sick of comparing every smartphone and tablet on Earth with the Vita/3DS. It's not the same damn thing.

All consoles tend to be considered dated a year after they come out, Crysis released just one year after the PS3 came out and put the graphics of console games to shame, still, not many people cared. I think after the huge successes that the PS2 and the Wii were, SONY, Ninty (they got the point way back in 2006) and MS have finally gotten the point that the mass market doesn't care about how powerful hardware is. Putting lower power hardware into their systems will result in a lower price, a higher profit and more regular generation cycles.

I agree about making the Vita like a smartphone though, they shouldn't market it as one, but they should add smartphone capabilities. When I played the Vita last week, I was surprised by how much it felt like a smartphone, the user interface and reliance on the touch screen made it feel like an iPod / iPhone. I'm ashamed to say I loved it though, using the touchscreen felt so fluid and the UI was streamlined, if you don't want a certain application or game on the home screen, remove it. The UI could be extremely useful at integrating applications.

Sony should actually make some use of the 3G and include the ability to make phone calls in the 3G package, as well as release applications on the PS store, Google Earth was a great start. Gaming machine first, multi-tasking device (I refuse to call it a smart phone ) second.

EDIT: Oh, and lastly, the iPad doesn't come close to being half the gaming machine either the Vita or the 3DS are...buttons 4 life!

So, another iPad. Let's compare...

Superior:
- RAM
- resolution
- online connection capabilities

Same:
- GPU (at least overally)
- storage size (depends on the model/card size)

Inferior:
- CPU
- controls
- games library (Vita will get a lot of serious games. iOS still doesn't have enough really good games despite all the time it exists. I ain't counting shovelware, one-buck-timewasters, etc)
- lack of physical game media (at least for me - I use DD pretty much and often, but it never will replace physical games/media completely for me)

And who will actually use all the potential of iPad's hardware in games? Especially if it being changed/updated pretty fast (annually). So, I see Epic Games, id Software and maybe a couple of other developers... but who else?

I don't see this thing as a proper gaming device. I just don't see it. Maybe next iPad or something else... but I doubt, to be honest.

Many people on this earth finds the visual "bottons" and "analog" on touch screens pretty good..
But hey.. look at the 3ds "extra analog".. they can easy add buttons to touchscreens.. And mayby even in a smart way, by using the cover/holder..