Yeah, but only idiots would buy it because of its firmware. I bought a new 3DSXL for $175 recently (albeit plus tax), and it had a GW-compatible firmware. Anyone who pays any attention whatsoever should know that they'd be better off sticking to stores, unless they can get a good deal on a secondhand from a friend or whatnot.
or Craigslist. I was sooooo Close to getting a red 3DS(4.3.10u) with KH3: Dream drop distance, a pokemon game and a mario game downloaded to the sd card all for $70 but the owner fucked me over and sold it to someone else