E3 2012 is shaping up to be a grudge match for tablet supremacy between Microsoft and Nintendo. On Sunday, Nintendo unveiled the Wii U Gamepad. With its infrared capabilities and intuitive touch and stylus interface, it could have a library full of unique titles, plus fun gimmicks and meaningful gameplay tweaks from the biggest third-party developers. Then Microsoft debuted SmartGlass, an app that will turn your tablet or smartphone into a touch interface and media center bridge for the Xbox 360.

While competition is always good for the consumer, and having another tablet interface on the market might even help Nintendo wrangle third-party support, we can’t help but compare the two. Is the SmartGlass truly a “Wii U killer,” or will it be little more than a flashy TV remote? It’s way too early to say for sure, but let’s contrast and compare what we know so far...

Wii U- Nintendo has not yet announced the Wii U’s price, and has said it’s not planning to do so at this year’s E3. Still, we know that the Gamepad and the Wii U won’t function without each other. Unlike Microsoft’s tablet integration, which will use a device you already have/purchase separately, you’ll be getting both the system and tablet when you pick up a Wii U.

SmartGlass- Since Microsoft has said SmartGlass can use the latest iOS, Android or Windows tablets and smartphones, most users already own a device that will be able to work with their Xbox 360. Given that, SmartGlass will likely be downloaded as an app. No app price has been announced, but we think it’s safe to assume it will be free, provided you have an Xbox Live Gold account.

Wii U- Much has been made over the newly redesigned Wii U Gamepad. It now features dual analog sticks, a traditional four-button layout, and rear grips with triggers. It also has touch features that support a stylus and finger interaction. The Gamepad also supports motion controls, letting users place it on the ground and use it like a tee for golfing, amongst other things

SmartGlass- Since it’s basically an app for your smart device and Xbox 360, the SmartGlass uses a purely touch based interface. It does, however, have seamless integration with many Kinect voice features.

Wii U- Via webcast, Nintendo announced that the Wii U Gamepad will have infrared support, allowing for communication with many media devices. The Gamepad will also have NFC integration, used for interacting with toys, cards and other devices used by games like Skylanders: Spyro’s Adventure.

SmartGlass- SmartGlass will turn your tablet or smartphone into an advanced tablet display and remote control for your Xbox 360. The two will be in constant communication, we’re guessing over Wi-Fi. Since multiple types of devices with varying levels of processing power will be SmartGlass-compatible, we’re wondering if there will be any disparity in performance, say between an iPad 2 and the new iPad.

Wii U- Nintendo has already informed the public that the Wii U will be able to serve as your TV remote. While it’s unknown if the Gamepad will also be able to control your Blu Ray player or other home theatre devices, it seems like a possibility. We also know that the system will be able to move games, videos and images to and from the Gamepad screen to the television.

SmartGlass- The Xbox's tablet service will also be able to move media between the two screens, turning your Xbox 360 into a hub for streaming entertainment on your television screen. Watch a movie on the bus, then pick right where you left off on the big screen! Also, some movies and TV will have SmartGlass enabled features, giving you information about the cast, credits and fictional world right on the tablet while you watch.

Wii U- As a proprietary part of the system, the Gamepad will be a key component of playing games on the Wii U. Expect first party games to be totally built around it, with third-party developers getting in on the action as well. Although, now that we’ve seen Nintendo’s Xbox-like Wii U Pro Controller, it’s possible some third-party games will ignore it for a more traditional control scheme.

SmartGlass- To demonstrate the gaming potential for SmartGlass, Microsoft showed two “conceptual” gameplay demos involving Madden and Halo, two massive franchises. The Madden demonstration showed how a player could draw a play just like a coach on the sidelines. For Halo, the tablet provided supplementary data, and manage game invites on Xbox Live.

Wii U- Nintendo has referred to the Gamepad’s screen as a “social window.” With a goal of connecting people from living room to living room, players will be able to text, exchange doodles, comment on each other’s gaming experiences, share screenshots, user-made content, and even video chat. Best of all, users will be able to access this features without quitting their game.

SmartGlass- Gamers will be able to communicate and share invitations without leaving their game. Microsoft’s demonstration showed how both the touch interaction and second display of a tablet can make networking on Xbox Live much easier. An on-screen keyboard will make typing a breeze, and you’ll be able to glance at a message without cluttering up the main screen.

Wii U- The Gamepad will make web browsing much easier, thanks to a touch keyboard. Users will also have the option of displaying websites on the TV, making it easy to share the web experience with everyone in the room.

SmartGlass- Microsoft has announced that Internet Explorer will be coming to the Xbox 360. A fully functional browser, it’ll be made even better by the on-screen keyboard your SmartGlass tablet will provide. Also, the tablet’s touch interface will let you simulate the point and click of a mouse. With this feature, an Xbox 360 with SmartGlass could the most viable console browser around.

Well, that's everything we know. Does either side really have an advantage? Do you like the idea of using the tablet or smartphone you already own, or a device designed specifically for your console? Let us know by voting in our poll!