you're asking the question in a PS3 forum, so of course people will say it's better. I have both PS3 and 360 here, so I hope I can be a bit more unbiased than some other replies :^)
Noise Level: +1 to PS3. Xbox is noisy when playing games, although its not as loud when watching movies. PS3 is generally a lot quieter though.
Graphics: To be honest, I put this one at a draw, there's no clear winner. I really haven't noticed much difference between the two here.
Load Times: Xbox 360 + 1. Definitely seems to load quicker on the 360.
Live/PSN: Live + 1. I hate the PSN interface, very slow. Live is integrated with the console and I find it quicker and easier to browse games and find what I want. You may have to pay for Live, but it's FASTER!! Free does not always equal better! You get what you pay for.
Game Library: 360 + 1. On my suppliers pricelist, I have just over 200 title for PS3, but 370ish for the 360.
Add-ons & Integration: PS3 + 1 for the PSP integration and sharing of titles/games. However, PS3 - 1 for having a remote available that uses bluetooth. You can't use a Logitech Harmony to drive the PS3.
There's probably more but that'll do for now! So far, I have them as fairly even. PS3 + PSP is good, games library poor. 360 games library great, Live is great, but damn it's noisy!.
Both are doing 1080i on a Samsung LCD, with optical sound through a 5.1 sound system