PC vs PS vita, which is best?

I just finished the game assassin's creed brotherhood on my Pc. It is very interesting game. If Ubisoft decided to release Assassin’s creed on PS vita, I’m definitely going to buy it. But sadly, I don’t think it is not going to happen near feature. The last segment Assassin’s creed: Revelations has been already announced. And the vita platform is not listed or nor heard. I’m not discussing this game. I thought this could be used an example. And hoping AC: Altair’s saga or something on Vita is great.
Actually there is no point comparing PC and Ps vita. The portable console and PC are totally different. But this review is based on graphics and game compatibility on pc and vita. Let’s compare these two.
The pc is evolving every second. PS vita is not going to evolve after the release. The versions may get updated. But the components are not going to be updated. PS vita can play games with 120 Fps, but with a best graphics card you can play the games with an excellent quality on pc. I’m using a MSI Nvidia G-force 8400 GS card (very old and Cheap, but it can still play heavy content games).
The next difference is the Game size. For a portable console, the game size must be reduced to save games and for other medias. But for a pc the game size doesn’t matter. With appropriate PC (like Dell Alien Tower) you can play extreme game sized games. So the game details never get lost.
The next issue is the game lagging. The game may lag on pc. The AC:BH game has a lag on my PC. The performance varies with PC specs. Game lagging is not going to be an Issue on Vita.
The Ps vita needs an Exclusive vita memory card. The PC doesn’t need any memory card. The high capacity storage space can be buying cheap.
PS vita has dual analog sticks just like joystick. But I can connect joystick, gaming keyboard, gaming mouse and so many things on my PC.
The next problem is game compatibility. All games are not compatible on PC. But every vita game can be played on the portable console.
For certain games the extra content are available to download online. But I’m not sure this feature is available for PS vita.
A final conclusion-
If you are confused which to buy, go for PC. Surely it is better than the PS vita!
Winner: PC (you can call it as a portable console or Personal computer, Ha!)