I can appreciate that SB2 tried something new (and interesting at that), but the whole experience was just so sluggish and repetitive, not to mention they ruined what could have been a good What-if. The fast-paced and real-time combat in SB2 triumphs over the cinematic and Hyper-Mode-filled battles of B3. In terms of battle mechanics, it's a definite win for Shin Budokai 2. As such, we can't compare the rosters and graphics.
It's kind of hard to compare a console game and a handheld game that are only one generation apart.