Just for correctnes:
Guiformater is simply a Graphical user interface for the commandline tool fat32formater.
There is a field "allocation unit size", there can be set the sektor size.
For drives smaller/ equal 64gb -> 32768bytes = 32k
For drived bigger 64 gb -> 65536bytes = 65k
Each 3DS creates on a insert SDCard a folder, wich is linkt to the system. This folder is encrypted with AES 128 bit. Its a bit like a zip archiv, there can be a bit error and the archiv is invalid. If corrupted, the 3DSsystem will create a new. In this folder is every related stuff of nintendo stored, also the installed games and titles.