I got a refurbished Hyrule edition n3ds (dual IPS, eat your heart out!) that's on 11.4. I have an o3ds xl on 11.2 with boot9strap installed with luma and gateway payload. In the 3ds.guide for the DSiWare hack, it says:
- The source 3DS: the 3DS running some kind of custom firmware (such as boot9strap or arm9loaderhax) on the latest version