It's rendering one 3D scene at two slightly different viewpoints - that makes a huge difference and it's not as much a toll on the system as you might think - the PSP can do that without breaking a sweat via a custom plugin. The use of 3D doesn't in any way affect the number of rendered polygons as the 3DS does not render the same model twice at all - if it did, you'd effectively cut your supposed 107,2 Triangles/s to half of it, and I assure you that's not the case. I won't vouch for the accuracy of the article as the 3DS hasn't been analyzed in such an in-depth manner as to verify its contents - at the end of the day, this
is a modified GPU, so we can only speculate until it is hacked and benchmarked.
As for AA on the Vita - it will be added gradually. We know the system can do it, we're just not seeing it implemented yet due to the forementioned reasons. The visual experience is not a leap - I'll give you that, but the processes behind it are far superior to that of the 3DS, and that can't really be contested.
From a visual experience point of view and to date, yes. Technically? Not really. I merely underline the process behind the rendering.