What? NO. The best games on 3ds are not ports. The best games on vita are, with few exceptions, ports. Make of that what you will.
To clarify the notable exceptions that come to my mind:
Uncharted
Gravity Rush
Wipeout (ps3 version included free if you own it, but separate)
Lumines ES
Soul Sacrifice
Motorstorm RC
LBP Vita
Unit 13
[+Tearaway and Killzone]
Then you have games that are either just as good or more suited to the Vita for most people these days:
PSASBR
Super Monkey Ball/Touch My Katamari [not ports anyway]
Guacamelee
Jet Set Radio
Rayman Origins
Basically all indies are more suited to a handheld, specifically vita
Super Stardust HD
Pinball games etc
Sound Shapes
Dragon's Crown on the way
Then you have console games that are only available portably (or the best version is) on the vita - if you care even a little about having a more conveniently accessible version than mostly just even better graphics:
Sonic Racing Transformed - great on vita
NFS:MW - only open world racer on any handheld, good game made by criterion
Fifa and a bunch of other sports games like everybody's golf, tennis and mlb
Oddworld Stranger's Wrath
NGS+/2
Shinobido 2
All the fighters basically
Urban Trial Freestyle
ED2017 Portable
Sly Cooper 4 and those various announced trilogy collections.
Not to mention Sony's N64, the PS1, has its library mostly available online on the Vita's store, as are the PSP games.
If you want typical Japanese games, get a 3DS for the moment. Vita only really has Persona 4, Disgaea 3, VLR and like Muramusa on the way so far. Otherwise, I'm not convinced 3DS appeals very well to many people in my agegroup (18-34 that I hear mentioned).
I know people have different tastes and strong preferences for franchises on Nintendo and the 3DS came out earlier and so some people already own a dedicated handheld, which is even more unnecessary these days. But generally speaking, 3DS has no games*. Mario Land and for me, march of the minis. Maybe Kid Icarus and crushmo if the artstyle changed so much.
Also to not get DKCR because it's not 60fps is a little crazy, especially if it's locked at 30. Unless - you really don't care about having the game available on a handheld, which I might buy if we're talking about Starcraft II, but otherwise no, not really in this age of convenience. And that you would get it if it were 60 suggests you are at least somewhat interested in a portable version. If you can play intense action games quite comfortably at 30fps, DKCR shouldn't be too bad.
Cost/rebuying and the game being old and possibly overplayed are factors but for others I don't see why it wouldn't be any less awesome to have. You buy what you enjoy, not what you think others find appealing or impressive. Maybe I should say you don't avoid buying a game because someone else doesn't find it impressive.
I think this is partly to do with many of you 3DS gamers getting so many retail carts that you basically treat the handheld like a home console, wanting it all boxed nice and together, partly locking you down to the room your collection is in (especially if you are lazy). I can't blame you with Nintendo's digital policy and I'm guessing 3DS carts still include nice booklets. But having the games digitally on the Vita is like having an iphone full of iOS games, except much better (and somewhat more expensive..). It's all there on the system so you can be even more lazy and instantly satisfied - arguably ideal for a handheld gaming device and leads to much more freedom and opportunities to game.
Eventually you'll get a nice retail collection on the Vita too even if you tried to do digital mostly, but due to costs (+cravings for day1 etc) and expensive, finite digital space, you'll end up having to. Meaning you might have to carry some around with you in some sort of case or bag, maybe even another memory card, which isn't the end of the world but still inconvenient. But it's much less necessary with the Vita.
Everything is relative here. Some people don't care about having variety and are happy playing 1 game at a time. Others are still in love with their home entertainment systems and can't imagine finding enjoyment or preferring to play on a handheld, no matter how nice it is. Maybe they have ultimate access to their home systems, have lots of patience, have the energy for the immersion and being locked in or (think they) don't care about not having those. Others try and convince themselves or even others as well, perhaps due to cost.
But not everyone does, and we ought to accept that there will be a decent amount of people who will find a game that is usually only on home consoles but is now available to play entirely in your hands, pretty cool, just in principle.
People make the assumption that because it hasn't taken off, no one wants to do that. It's like thinking the gamepad is a failure already. It's not. Okay they won't be likely to have dominating appeal even down the line, due to some other major influences, but everything else is pretty unknown, as are decent range estimates for us, these companies know the industry better than most of us. ...and back to the point, saying, as people even here seem to like doing with impunity, that the vita has no games is
pure troll.
*Saying (for a significant portion of the agegroup mentioned earlier) 3DS only has Mario [3d land - appealing, nsmb - heard good things but zzz, mk] and JRPGs is
semi-troll.
List me with notable other titles please? NA/EU only. I know of:
Resident Evil - circle pad issue
Kid Icarus - frame rate woes
Zelda, Starfox - 64
[Then there is AC, Pokemon, Prof Layton, LM2 and I guess fire emblem] - waifu or snorefest
DKCR - oiw
Zelda - oiw
Yoshi - oiw
smash - oiw
Everything else is on Vita and better afaik. Crush 3D is probably better on 3DS than PSP.
Seems pretty clear both handhelds have their own appeal but also their disadvantages atm, even if 3DS is ahead in what is expected from it.
I'm saying, people expecting others to accept when they say Vita has no games, but not when people say the same of the 3DS is narrow minded or super rabid, especially with (what I assume is) a slightly older age-group in this board and current general trends.