My personal opinion...

I will go for PS3 why??

1. Bluray and 3D
This is the current and the Future and it is there is PS3
2. Exclusive titles I like uncharted and GT5 and I like where it can play with Logitech G27 muahahaha
3. The graphics is good and smooth and the cell processor in PS3 is power!!! you can read the comparison @ CNET the xbox360 uses Intel XENON Processor with 2 core and the cell processor is a IBM single core with 8 thread (but game only use 6 thread) and the pipeline between the graphics and processor is very fast

I have a 3D TV and I can tell you I have been enjoying 3D games more than 3D movies!!!

oops spelling mistake sorry bout that hahaha