It IS a good handheld, it's just that the 3DS is better. But i don't think you'll regret.
You're getting a nice fat paycheck from Nintendo or something? Where is the 3DS better?
Hardware? Nope. 3DS is weak yo. Can't compare it to the CPU/GPU of the PSVita. Front and back MULTI touch on PSVita. 3DS does one touch old tech stylus, it is weak yo. And that 3D isn't real 3D. It is adding some dept. Many games don't even use it as it is a sales gimmick like Wiimote was for the Wii.
Online? Nope. PSVita has full PSN access and even does cross game chat. 3DS? lmfao Nintendo and online lololol
Games? Depends. If you want another rehashed decades old 1st party Mario, Zelda or Kirby, 3DS is your system. If you check all games released on Metacritic, you find that the most new refreshing IP's for the more adult gamer (yup not talking about those Nintendogs and stuff for 5 year olds), PSVita has the upper hand with games like Gravity Rush, Zero Escape, Sound Shapes, Escape Plan, Unit 13, Ragnarok... Just a few besides good versions of the good playstation IP's like LittleBigPlanet, Uncharted, Wipeout and more. Not to forget 3rd party IP's for the more adult gamers like Assassins Creed, Call of Duty, MLB 12 the show, Disgea 3, Ultimate Marvel vs Capcom 3, Street Fighter x Tekken, Mortal Kombat, Need for Speed... Besides that the announced Tear Away from Media Molecule, upcoming Killzone and we all know that games like God of War, Gran Turismo and maybe even new IP's like The Last of Us will find their way to the PSVita.
Nintendo fans are blind followers and talk without facts that support their statements. The 3DS basically isn't good in anything, like anything Nintendo released since the Wii, as it is underpowered and is just good for 1st party old rehashed stuff.