Yeah, its for 3.2, the 3.1.1 didn't have support for the n3ds mset exploit. Its just an alternate way to reinstall the mset exploit though.
Ok so my plan is as follows:
1. Get cubic ninja
2. transfer GW ultr update 3.1 to internal n3ds mSD card
3. do qr code trick
4. backup sysnand
5. pull mSD and transfer the sysnand backup to desktop pc for safe keeping
6. reinsert mSD in n3ds
7. qr code trick to get back into GW mode
8. format emunand, (wait, need bigger mSD card for this)
9. backup emunand to desktop pc the same way as step 5
10. Use another mSD inside n3ds the rest of the instructions
11. transfer GW ultra 3.2 to mSD on n3ds
12. boot into GW mode again using qr code trick
13. stick in red card with devmenu.3ds in the mSD (not the same as mSd in the n3ds)
14. load up gw mode, in sysnand, and boot devmenu
15. install mset cia to sysnand via old school devmenu
16. reboot and verify if I'm able to load up GW from DS Profile settings ( which I will figure out)