If it is so easy why is there nobody else who want to make money with selling flashcards? I think it isn´t so easy ony copy 1:1 a game and put it into a flashcard. I think the 3DS have some more checks included as we know for now. It´s the same as an pc game: You cant copy an pc game with a good copy protection with a simple klick.
lol, you're mistaking discs with FLASH. There is no way to distinguish between two FLASH chips other than looking at the serial number of the chip with your *eyes*, the system doesn't give two flips about it. Moreover, the serial number cannot be used in AP since every chip has a different serial and every ROM is the same - the chips are picked at random, there is no rule here.
As an example I could show you DeadlyFoez's video with Hot NAND Swapping on the Wii - the Wii signs applications and its NAND and yet Deadly is entirely capable of taking out the memory from the Wii and putting completely different memory into it, not only that, he can do it on the fly and the Wii doesn't care because it doesn't understand the difference.
Computers are capable to distinguish between copied and original
discs because there's a
physical difference between a burned and a pressed
disc and it can easily pick it up. If that difference was nullified, the PC wouldn't know any better.