I was bored and thought I would try this out since Rosalina (∩ ͡° ͜ʖ ͡°)⊃━☆゚ seems to run the 3dsx at a different scope. I have N3DS XL with Luma v8.0 and boot9strap 1.2.
Sadly, holding my 3DS in front of several IR controlled devices had no effect. I also tried to get a picture of the IR light...