It has more, they're cheaper and it gets them faster while Euros usually have to wait multiple months if not a year or more for publishers to get off their asses and publish the games in Europe.
Vita vs 3DS is a taste thing.
I enjoy my Vita more than my 3DS and I'd say they're about equal with games but many people will disagree. I don't enjoy Mario games of any kind or life sims like Animal Crossing so I pretty much only have JRPGs for it.
Out of the ones I have I'd say Fire Emblem Awakening, Etrian Odyssey 4 (and to some extent Untold), SMT4 and soon Bravely Default are the best titles.
The 3DS' hardware, interface and online infrastructure are pathetic and archaic.
Vita is a great purchase if you don't have a PS3 because it has a few good (enhanced) ports like the Arland trilogy (Atelier games), Disgaea 3 & 4 and Persona 4 Golden. It'll soon get Demon Gaze, FFX/X-2HD and the first two Neptunia game remakes are also likely to be localized.
It also has a ton of untranslated VNs and anime series' games if you're into those and/or know Japanese.
I also enjoy hunting games that don't look and play like shit so Soul Sacrifice, Toukiden and God Eater 2 have all been much more enjoyable to play than MH3U. And the console isn't region locked so there's no problem with importing games from Japan or anywhere else. The screen and res are leagues ahead of the 400x240 mess that's on the 3DS and the touch part of it is capacitive and not resistive.
From a pure JRPG perspective the 3DS probably has more games right now but early 2014 is looking really good for the Vita while things are looking rather bleak for the 3DS but honestly, neither of the two have vast JRPG libraries at the moment.