Since PS Vita comes with a bluetooth connection, you can use it to pair with bluetooth wireless speakers and bluetooth wireless headphones. For bluetooth headphones pairing, I think it is very useful feature because with the wired headphone, the 3.5 mm may get in the way while playing, and you can use a bluetooth headset with Sony PS Vita as well, in a case that you don’t want to use a built-in microphone of PS Vita or if you want to improve a mic quality.
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And I think you shouldn’t mind much about music quality on PS Vita since it is limited to MP3, it is obvious that Sony did not prioritized their Vita as a portable game player that good for music listening. With MP3 audio quality, I believe you cannot tell a different between a bluetooth streaming and wired connection.
With Sony PS Vita portable game player, what is a better choice than Sony bluetooth headphone ?, here is the list of Sony bluetooth wireless headset that you may want to check out : Creative Labs WP-300, Sennheiser PXC 310 and Nokia BH-905i.