The 32gb card for vita is definitely available, I've seen them both second hand in CEX and first hand on Amazon.|
Whether it's official I'm not entirely certain, but wouldn't have thought Amazon would sell it if it wasn't?
In answer to the original question - I've got both and I play the Vita a lot more.
#9247090, By StixxUK Decision Time: 3DS or Vita?
StixxUK 7,603 posts
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