Why am I not surprised you're the one to put down the Vita...j-e-f-f-e-r-s said:3DS has got a vastly bigger library at this point, with loads more games on the horizon. Bravely Default, SMTIV, Etrian Odyssey, LTTP2, Yoshi's Island 2, Mario&Luigi Dream Team, Smash Bros, Animal Crossing and Pokemon X/Y are all coming otu this year, with games like Fire Emblem, Luigi's Mansion 2, MH3U, Gunman Clive and Harmo Knight already out.
The Vita's got some good games, done't get me wrong, but I don't think it can really compare as an alternative handheld system. It simply hasn't got the same level of support. Between now and the end of the year, new games are coming out every month for the 3DS. The Vita is still relying on ports and PS1 titles from the PSN network to fill its library out.
It doesn't matter the fact that more indie games are coming out for the Vita, there is a slew of games coming out in the fall of this year, and the fact that the playstation mobile publishing fee of $99 has been removed will only increase the amount of games coming to it.