The graphical difference between Vita and 3DS is going to be more deceptive than you think.
Yeah, 3DS isn't going to show off something like Uncharted, with that kind of art style, texturing, lighting, etc.
However, the difference between 3DS and Vita is, philosophically, a bit like the difference between the Gamecube and the Xbox 1.
There were certain games on the Xbox 1 that you simply wouldn't see on the Gamecube unless they were heavily downgraded.
But there were still a ton of Gamecube games that looked quite impressive standing shoulder to shoulder with Xbox 1 games.
The DS vs the PSP was too harsh a gap in that the DS lacked far too many *basic* technologies like even texture filtering.
The 3DS on the other hand, can produce games that look quite good with shadows, shaders, textures, and character models that are in the same ballpark, especially when the art direction is optimized for it. Comparing the earliest games for each:
Dead or Alive, Resident Evil, and Nintendo's various titles vs a Vita game *does not* evoke the same sense of utter trouncing like a 3D DS game versus a good 3D PSP game.
I realize that some people seem capable only of recognizing the most advanced possible realtime 3D graphics in the world at the present moment as "legitimate" and everything else is "pure trash, get it out of here". I don't think that is actually an objective thing you can put into a comparison tho; it's just extreme personal taste.
Hmm. The biggest controversy for a while may be the basic fact of the 3DS' 3d function. Even aside from arguments over whether it helps with gameplay - I think it does, for instance, depending on the game - it seems disingenuous to discount it when we are in such a debate over *sexy graphical effects*. It's like saying "Vita has Cool Shaders Bro, so it wins. I care about graphics. 3DS just has that 3D effect that only makes things look cool, it does nothing for gameplay, so it loses."
Entirely apart from the gameplay angle, the 3D aspect creates a unique visual flare for 3DS games. Hate on it if you want (I'm sorry Avatar made 3D such a hateful thing for so many), but an equal number of people have felt that various 3DS games look better when they see the 3D trailers from E3. Clearly, it makes a difference for some people.