Well, regardless of everything written on packages and rumors floating through the internet, there is one source I've yet to see anyone quote about this situation:
QUOTE said:
Important! After the Nintendo 3DS system is updated, any existing or future unauthorized technical modification of the hardware or software of your Nintendo 3DS system, or the use of an unauthorized device in connection with your system may render the system permanently unplayable. Content deriving from the unauthorized modification of the hardware or software of your Nintendo 3DS system may be removed. Failure to accept the update may render games unplayable.
This was taken from the notification on-system prior to a system update, at the "Accept/Decline" screen for the update itself.
Use of the word "may" in this part of the terms makes their threat not only flaky, but does give them the right to brick the system if they find an applicable reason to do such.
Pirates beware, we're in for a scare! [/goosebumps]
Anyway, take this as you will.
Like I said that doesn't mean remote bricking, that mean your device may "will" brick it after update.
QUOTE
Important! After the Nintendo 3DS system is updated, any existing or future unauthorized technical modification of the hardware or software of your Nintendo 3DS system,or the use of an unauthorized device in connection with your system
may render the system permanently unplayable.
Content deriving from the unauthorized modification of the hardware or software of your Nintendo 3DS system may be removed. Failure to accept the update may render games unplayable.