They're both comparable enough by this point that it depends on your tastes. Vita has PS+ which is apparently pretty cool. 3DS will have more JRPGs. If you like shooters, Vita. If you like action-adventure, puzzle games, visual novels, kart racers, or platformers, rhythm games, 3DS. 3DS also has virtual console, which is great if you like retro games.
Scratch all of that, if you like Sony games get a Vita. If you don't care about LBP or Killzone, 3DS is the better bet.















