I perfer PS Vita but I do own a 3DS and love most of the games I have for it. I just like how PS Vita can play full PS3 (and soon PS4) games. The graphics look almost up to par with the PS3. Also I like the trophies giving some replay value to games and online on it is easier.
I think the things the Vita can do are neat, but there's absolutely nothing I want to play on it. The 3DS used to have the same problem, but it's gotten past that problem and now I have a wish list for it.
At the moment neither console has enough games for me to warrant purchasing it...
That said I may consider both of them when new games come out for 3DS or when the PS4 is released
I've only got a 3DS, so I can't really compare, but it has most of the games I'm interested in playing on a hand held. I only have a couple of physical games so far, but I might get a couple more for my birthday in a couple of weeks. There's a lot of great and surprisingly cheep downloadable games for it, so I haven't run out of stuff to play on it yet.
I've got so many games to play on so many other consoles (I'm going through SNES games I never got round to on my tablet, for pities sake) that while I COULD get both handhelds, I won't because I know I'll never use them.
They do both have their merits, but 3DS probably has the most games (that aren't mere ports of stuff from the PS3).
Games for Vita are basically PS3 games and if I want PS3 games ill play them on my high def 60 inch screen, not a handheld. 3DS is actually good for mobile platforming.
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That said I may consider both of them when new games come out for 3DS or when the PS4 is released
Its funny how a lot of people were soothsaying doom for the little guy at the start, but its got so many good titles for it now.
They do both have their merits, but 3DS probably has the most games (that aren't mere ports of stuff from the PS3).
Maybe at Christmas...