Look, all I know is what the Nintendo rep on the phone told me that they are perma-bans.
Right now all the people that have gotten B&'d are people that have PLAYED Pokemon Sun or Pokemon Moon.
I never connected to any of Sun or Moon's online feature at all and I was banned.
Just because they are only banning Sun and Moon players now, doesn't mean that they won't go after those that have installed .CIAs of Etrian Odyssey VI, Ever Oasis, or any other future game or past game.
It's rather simple to detect too, they just needed to add some way for Nintendo to see every title you have installed on your system then cross-refernce the title ID with the e-shop. They may have the ban bot set up to just ban those that have Sun and Moon installed via CIA right now.
Don't want to fear monger or anything, just stating; be careful.
If you want to be able to play online again, make a different NNID if you need to or want to, and go buy another new3DS or just a 2DS and never hack that one and use that one to play games online.