Gametrailers.com just came out with their VS Round 2, and instead of dealing with two next gen games.. It deals with the current handheld hardware. You vote as the video goes by, and then an overall at the end. Surpising, I see PSP almost tied with DS in some ways. Goes by Functionality, Controls, Technology, Multiplayer, and Games. I voted all the DS besides Functionality since Nintendo has a tight squeeze on the security and PSP has memory cards, not that is bad or anything. I gave DS more technology, becuase even though the PSP has a crappy analog stick and better graphics, I think the touchscreen and and microphone is more techonology than just graphics. If anyone is interested in reviewing the video, the link is below. I really enjoy these Gametrailers VS Rounds, even if there is only two so far, but it's a good idea for the consumers to vote, instead of the reviewers. Even though some votes are pure bias, as seen in the comments.
DS vs PSP Link