I just got N3DS LL BNIB with fw 10.5
Then I go to Plailect Ultimate Guide. Its said N3DS still can access eshop, if in original region never access eshop.
Here my simple history
10.5J > HBL (using browserhax) > Downgrade to 9.1J > Decrypt9 > CTR Trans 2.1 > a9lh + Luma > restore 9.1J > CTR...