It looks like XCOM: Enemy Unknown Plus is being ported to the PS Vita as it has been rated by the ESRB.
The game is rated “M” for mature players over the age of 17. The content descriptors are: Blood and Gore, Strong Language, Violence. This is pretty much the same rating as the original release.
XCOM: Enemy Unknown Plus was also rated by the Korean Classification board a few weeks ago too. The ESRB rating means the game might be coming out to the PS Vita sooner rather than later.
Hopefully 2K Games officially announces the game soon. The original release received good reviews back in 2012. The sequel is a PC exclusive coming in 2016.
The rating summary says: “This is a strategy game in which players must save present-day Earth from an alien invasion. As players manage resources, research weapon technology, and monitor alien presence, they can dispatch squads of soldiers to attack human- and insect-like creatures in turn-based combat. From a 3/4-top-down perspective, players use assault rifles, grenades, and other military-grade weapons to kill nearby enemies. Battles are accompanied by intermittent cutscenes that depict close-up (e.g., over-the-shoulder) instances of violence: soldiers getting impaled or beaten to death by alien creatures; realistic explosions that result in larger blood sprays. If an alien “implants” an egg into a dead human, the character will eventually explode amid additional gibbing effects. Some scenes depict dead or dying soldiers whose bodies are burned or mutilated. The words “f**k,” “sh*t,” and “a*shole” can be heard in the dialogue.“