Just wanted to pop in and say I personally know someone I was helping to hack his 3ds, and we softbricked 5 systems IN A ROW trying to downgrade with a 128 GB card. Used the 4 GB card and it worked first try. N3DS XL. Now, this was quite a while ago, before a9lh had existed, but I still won't use large cards to this day after that. I also had someone brick while using safea9lhinstaller with a 128 GB card about 2 months back or so. He was using the OTP-less install method and there is quite a bit of controversy going around about how stable it is. Few reports of bricks here and there, but not many. After the brick he sent me all the files on his SD so I could check it, and he had everything set up correctly. My suspicion was that it was the card. He got a new one and used the stock 4 GB card in it, and it worked perfect.
TL;DR - I've had BAAAAD experience using 128 GB cards to hack in the past. Maybe its safer now, but I would STRONGLY recommend against it anyway.