The ipad 3 for just about everything. The Vita might be better for you if a particular type of game is your style. Ignoring the differences. Buy the ipad 3 for that price. You can get the Vita at that price at any place at anytime.
If I support the game company, then I won't be supporting the blank DVD business.
I use my iPad a hundred times more than my vita. If you can only get one, get the iPad. Carry my iPad with me everywhere and use it for just about anything. Fantastic device. The vita on the other hand has rather limited uses.