I got my XL about a month ago.

• Compared to an OG Vita, the build quality is a step down. It's not bad though, IMO. Reminds me of the DS Lite.
• OS is not what I'd call impressive, especially in 2013. But it gets the job done and doesn't get in the way.
• The volume on some games is just too low, even on quality headphones. My only real complaint with the system.
• The 3D is better than I expected. Took a while to find a sweet spot but now I play most games with the 3D turned all the way up.
• Battery life is the same as my Vita.

Overall, for what I paid, I'm satisfied with the hardware. Factor in the current and upcoming games...welp, couldn't be happier.