022-2812 bans are 100% tracked by the deviceID, and I can prove this by making an account directly from the API. Here's part of my XML field:
Now, here's my serial number and device ID. The serial number is made up, though using my real one would make no difference. However, the deviceID is real, and has been hyperbanned for the past 4 months.
Now, let's hit 'Send' and see what happens. Oh, look? Here's this again:
Just like the OP said. Now, let's increment the DeviceID by one and see what happens.
Hit 'Send', and... what do you know?
I've had information similar to this known for a while, but I haven't made any releases because I want whatever I make public of this to be complete and easy-to-use, because a lot of people who've asked me to look into something like this aren't smart enough to downgrade and install CFW on a 3DS.
Also, I set this account up for Miiverse, so go nuts.
Now, does anyone have any questions?