"You really want Digital Downloads on the 3DS? I wouldn't tough them since they are linked to the hardware and not an account."
That concern will be valid for about another two months. When the Wii U comes out, universal accounts are also launching and will be integrated in to the 3DS firmware. So, I'm taking a slight risk on about $80 worth of software for two months. Not that big of a deal. On the other hand, I hate, hate, hate physical media, and it is especially terrible on a portable system.
Even in the unlikely case that my 3DS breaks in the next couple months, I send it in the Nintendo, they transfer to a new one, they send it back with data intact. It gets stolen? I call up Nintendo and tell them how they are going to take care of me.
"Besides, the games are cheaper online than on the eshop so there is barely any reason to buy the digital versions."
You have exactly zero data to back up this claim. The only thing that is available in both locations is NSMB2, and that is $40 everywhere right now. In addition, anything that is both retail and digital will be offered in a pre-paid card format that is sold on a wholesale basis from Nintendo versus the competitors' commission basis. The result? Carts and cards will see the same levels of promotional discount as the retailer is paying the same for them on their end and Nintendo does not lock the price on them. With 360/PS3/Wii/Apple pre-paid, they cost the retailer nothing, but the retailer makes 10% on an eventual sale. Hence, no retail discounts.
So, today NSMB2 cost me $40, just as it would as a cart. In a couple months people will be able to find it for maybe $35 on occasion, along with pre-paid download codes for it. Not enough for me to care about, nor deal with disgusting cartridges.