Actually the PS Vita is somewhat conservative (for a Sony console), it relies mostly on off the shelf parts and the iPad 3 is basically as powerful.
And while bgassassin seems to think so, he also seems to think we're all underestimating the Wii U's capabilities. Don't forget that iherre who's also a developer on GAF seems to think the 720 is the most powerful. (I don't know what each of their roles are, but bgassassin seems to pass on info he gets from the engineers/programmers while iherre seems to more state things as facts, so maybe he's closer to the technical side of things - or just pretending he is )
Iherre's position also matches the general tone of rumours about the 720 vs PS4. And is supported by IGN's survey of 35 developers on their thoughts on the next gen consoles:
http://au.ign.com/articles/2012/06/01/the-next-generation-according-to-game-developers
It also makes complete sense if you think of the two companies respective positions with Sony on a clear back foot - this isn't the Sony under Kutaragi.
Hmmm. I think I agree with what you say. It´s true lherre seems to know more about next-gen tech. You probably don´t know, but he is Spanish, as myself. He uses to post more on a spanish forum I´m member too than on GAF, he´s a telematic engineer. He nailed the specs of the Wii U.
Regarding Sony, I´m far from being a tech expert. But, from what I know, I can see the current Sony strategy relies more of the tech available than on Kutaragi´s era, when Sony almost developed everything.
MS making the easiest to work with system doesn´t have to mean it is the most powerful one. I believe MS is gonna follow the same path than with the 360 (final specs way ahead of the dev kits).