I tried this before the post, and worked, but with some differences of you'r guide, when i succesffully transfer from 3DS-1 banned to a 3DS-2 banned too, the 3DS-1 was unbanned, got eshop access and NNID creation, but i had the online error, before did the system transfer i injected the original LocalFriendCodeSeed_B, and after all the transfer process, y checkout the LFCS and it was the same of the backup, same happens on the 3DS-2, i wonder if u compared the LFCS that was banned on the source console and the LFCS after the transfer, maybe you have the same you used to bypass the online error, and after the transfer the 3DS keep the LFCS you usedto bypass the online errror.
And as an optional option to you'r guide, and if you consider to put it on, before to do the system transfer, i made backup of the banned movable.sed, and after all the system transfer, i injected the original banned movable.sed, i had to repeat the configuration console step, but when the menu appears, i had all the games, saves, themes, and any other thing i had before the system transfer, with full eshop acces, new fc (i got this one when i did the system transfer, but only got worked bypassing the online error injecting a public LFCS after the system transfer), i kept all the files on the micro sd and this worked, maybe for some people this could be a way to avoid the work of reinstall all the games, saves, etc etc.
Sorry about my english, but this community gave me a lot of information, help, and many other stuff, that i want to help with some i did to other people.