One has to give Capcom a certain degree of credit. They're guilty of making some utterly bizarre moves sometimes. Or some cases, fairly stupid ones as well. Yet, they have a very healthy relationship with the fan base, and are willing to field almost any question.
Often this back and forth takes place at Capcom Unity, but the most recent example occurred in the comments section of the PlayStation Blog, in a post that was mostly concerned with the upcoming PS3 port of Resident Evil Revelations.
As Destructoid points out, someone asked why it wasn't coming to the Vita, and Capcom Product Manager Mike Lunn responded with the following:
"… when we were developing Revelations for new platforms we really wanted to hone in on the experience you get with a large format screen, surround sound, etc. This type of setup really helps players get sucked into the horror vibe and enjoy the game to its fullest extent."
Quite the interesting answer, given that Revelations was originally on a handheld. Yes, Capcom wants this new version to be on a larger format, but it's not like the Vita's screen is tiny or anything.
And it's quite bigger in size and scale when compared to the original 3DS's top screen, which is how the very first iteration of the game was first introduced to the world. Are they indeed bullish on the Vita since it's failed to light the world on fire? More than likely.
Again, you have to commend Capcom for approaching the question head on. Though the quality of the response is an entirely different matter.