http://www.itvidya.com/playstation_3_vs_xbox_360I just read this, and its very interesting.
The end part of the story says:
"CONCLUSION
When you break down the numbers, Xbox 360 has provably more performance than PS3. Keep in mind that Sony has a track record of over promising and under delivering on technical performance. The truth is that both systems pack a lot of power for high definition games and entertainment.
However, hardware performance, while important, is only a third of the puzzle. Xbox 360 is a fusion of hardware, software and services. Without the software and services to power it, even the most powerful hardware becomes inconsequential. Xbox 360 games—by leveraging cutting-edge hardware, software, and services—will outperform the PlayStation 3."