Exophase
Nothing good will ever come of Exophase.
The specs on these yinlips and jxd s7100 are stricking similar cortex A9 etc etc... The parts used are probably bins or lots that have been rejected by Sony that get resold elsewhere at a heafty discount amongst themselves, not saying the parts are bad, but I bet they don't meet or have failures past a certian threshold... you would know about this more than the rest of us would I'm sure.
No, just no. I'd be surprised if the two handhelds had even a single PCB component in common (except passives, and even that would be a coincidence). These cheap Chinese handhelds happen to use a cheap Chinese SoC that licenses Cortex-A9 like a lot of other SoCs do, but unlike most of them it only has one CPU core, only has 128KB of L2 cache, and has only a single-core Mali-400.. and like most Chinese tech is a process node behind. What's on Vita is a total league apart. Everything else is going to be vastly different too, from the type and package of the RAM to the display. And chances are that most of the most important parts in the Vita are either sold exclusively to Sony or consist of IP owned partially or entirely by Sony.
I'm not an EE and don't know the specifics but salvaging components from an otherwise failed board sounds expensive. First you'd have to diagnose the board to find out exactly what's failing, and it could be fully possible that you can't even narrow it down all the way with a critical part working. It might not even be possible to really verify a single component. And if you did, you'd have to desolder what's verified in a way that still allows it to be used again. Sounds especially messy for BGAs, if even possible. If you really made it that far I'm sure replacing the broken part(s) so the board can be used would be the most economical solution by far.