Why do you think the vita chip equals it in power?
I think he's saying more similar in features than power.
I don't know about that, but it does do similar processing as some of the bullet-points in VGLeaks re. SHAPE - decoding, mixing, resampling - as well as 'other DSP'. Obviously though with far fewer streams. And obviously one chip might implement processing at one level of quality vs another. And Vita's chip may not do some of the other points SHAPE's does. 'Other DSP' is a bit vague on Vita's side, I haven't seen any more info on what that means.
The appeal to emulation on CPU cores...I don't know how much it tells us. Audio processing that's done in specialised hardware can be very intensive on general CPUs. Vita's system was done in software on PC before final hardware was available but I don't know if I'd say it was super powerful vs chips in the non-handheld space, at least.
I think if KidBeta is saying 'we don't know', that's fair enough. Durango may have more powerful dedicated audio hardware than PS4, but we don't really know. I think it's fair to assume PS4's audio hardware may be more than a decoder also based on Vita anyway. Or maybe not if preservation of CPU resources was a bigger concern in Vita than PS4. Until we have more information about PS4's, we can't say very much...