If it has some smart phone/Android-type functionality built-in as well, I'd consider the Vita (not Vista -_-) vastly more appealing than an iPod Touch or 3DS at the same price. Though I don't know how that'd work. I know the Android app store isn't as vast as Apple's, but you've gotta wonder how appealing $30-40 PSP/Vita games would look next to 99¢ for whatever Angry Birds-type stuff Android does have.
Also, the collective groan and then very light polite applause for AT&T 3G exclusivity was pretty funny.