The Vita hardware is growing on me and I'm now thinking I might put it on equal footing as the 3DS XL.

While I think the 3DS XL has greater impact on initial impression w/ its huge dual screens, the Vita's screen is just a work of wonder that looks great in all kinds of conditions and can be viewed from pretty much any angle you can concieve of. The 3DS has a dimmer screen w/ a much lower viewing angle even w/ the 3D effect turned off. W/ the 3D on, it must not only be viewed pretty much straight on but actually the right distance from your face. This really does matter when you're gaming on a handheld too because when the action gets intense, it is nice to be able to move the device around again w/o it getting all wonky. The Vita screen is more functional in a way that's important for gamers.

On the other hand though, I'm really just not seeing the Vita's greater graphical capabilities make that much of a difference in reality. I was just playing Resident Evil: Revelations on 3DS. My most graphically impressive Vita game is Assassin's Creed 3: Liberations and, while that looks better on paper, when you actually play games on it, it is no more impressive. I am not counting the polygons here, I am playing games. Either 3DS developers are just better able to push its boundaries or the graphical superiority of the Vita is overstated. (Although I must acknowledledge that this is a bit of an unfair comparison w/ RE being played mostly in narrow passageways and AC being in a more open worlde environment.)

Also, the Vita does have another huge flaw which I feel is on par w/ the 3DS having it's volume slider on the side where it is easy to hit accidentally: your hands cover the speakers when you hold it in a normal playing position. This mutes the sound quite signifigantly the way I play. During tricky portions of games where I tense up a bit, it can almost mute the sound complete from one side or the other. This is not as bad as the screen going blurry on the 3DS but it still has a negative effect on gameplay.

That said, when the speakers are unobstructed both of these have really good sound in my opinion. Both have a good feeling of stereo spread even w/o headphones in. I think the Vita may be a bit louder but not so much that it really affects things. One thing I have not tested though is sound/video playback on the Vita w/ headphones. On the 3DS, the music player has a problematically low volume that really hurts it's usefulness as a media player. Honestly though, since the Vita has such a nicer screen for (non-3D) video playback, I think it wins as a media player--though, again, I haven't tested this much and really only watched a few YouTube Videos on it.

Writing this piece out now, I'm starting to find myself wondering why I can't just recommend the Vita over the 3DS wholeheartedly. This is honestly Vita's lack of portability. The 3DS and 3DS XL will easily fit in jacket pockets and in the pockets of jeans of all but the skinniest variety. You don't need a case because it folds shut. By all reports, the Vita's screen is quite durable but what I really worry about is the little analog sticks which poke out and get stuck on things if you try to put it in a pocket, which it is a little too long for anyways. Basically, you need a case to transport your Vita and, really, that makes it big enough that you need to have a bag to keep it in. Either of these devices is more portable than an original Game Boy or a Sega Nomad but we've been spoiled by decades of very portable handhelds. The 3DS just wins hands down on being able to take it w/ you.

At the end of the day, I'd say these systems are very much on the same level hardwarewise. So my new advice is as follows (and is a totaly cop-out): Get both! Keep your Vita in your bag and your 3DS in your pocket. Come on, you know you wanted someone to recommend this option to you. Buy both and buy a ton of games. I am telling you what you want to hear people! You'll thank me one day.