Homebrew 3ds transfer

My friend wants to system transfer from a N2DSxl with Luma3ds on latest FW to a N3DSxl without FW. What is the best way to go about transfering?
If they have a lot of non bought games they should uninstall them all, then do a normal system transfer from System Settings.

Anything not bought will not show up on the home menu or be playable, but will take up space on the SD card.
 

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