Well, you can't transfer the EmuNAND, period. At least, not with the knowledge we have right now. Each 3DS uses a unique key to access its NAND; one 3DS' emuNAND won't work on another. As for the GAMES... if you have a way to install CIAs on the target 3DS, and you still HAVE the CIAs, you might be able to manage it by copying the folders from one 3DS's SD card to the other, but you'd still need to use FBI to "reinstall" all the CIAs (use SocketPunch over the network - much easier) because otherwise they don't have tickets and the 3DS will refuse to run them, even under rxTools. Telling FBI to reinstall them should give you a "software already installed" error or some-such, but the important part is that in doing so, it creates a ticket. Warning: I'm not /sure/ this will work. It might. Try it with a title or two and see, assuming you do still have the CIAs.