Just a small FYI, you can change them now with the Accessibility menu. I have my sprint (O) button and the L3 click trigger switched for Destiny.
you mean remapping?
you can do that on the vita too, but it's not the same, i can explain if you want
devs can read the confirmation button of the console, and set that button as accept, and the other button as cancel.
so playing on a jap console or usa console, accept will be what you are used to O, or X. but in the game, jumping will always be X (for example)
but if you remap to what you like, jump would now be O, and the text displayed in game (press X to jump) will be incorrect.
changing the confirmation button is useful, i prefer O as accept and X as cancel.
but still, some games/devs ignore this and hard code the value, persona 4 for vita i had to remap because it didn't check the system's confirmation button. - not a big problem because that game is not too much action. but still, the japanese version of persona 4 of course would use O as accept, really no reason why the devs don't read that value on the fly, sony has functions for this, i guess they just don't enforce it.