I've owned a Vita since the beginning of its lifecycle, so I'm well aware of its capabilities. That being said, wow. This is an incredible looking game, and I'm able to say that even after reviewing the PS4 version. Don't take that as "It looks as good as the PS4 version," because it doesn't. The Vita's OLED screen is still as gorgeous as it's ever been, but there's no substitute for a good HDTV. So there was only so much that Sony San Diego was able to fit into that tiny little screen. What's here is absolutely gorgeous, though. Much of the effort was clearly saved for the player models and animations, as the mind-blowing stadium and crowd detail from the PS4 version are, well... not there. But let's face it: the differentiation is best left to people who review the games. Nobody else will (or should) complain.
Most aspects of the sound design make the jump to Vita admirably. Crowd ambience, baseball noises, and stadium sounds are good enough to establish the illusion of a real ballgame, but there are some natural disparities that come with the territory. The Vita's speakers do their best to give your ears the best show possible, but as is the case with the visuals, there's only so much that the hardware can do. If you've got a decent pair of headphones or earbuds, the game will do you right through them. I didn't notice any differences in the commentary or the soundtrack, and that's a very good thing.