Looks interesting, I'm interested to see how this works as well.
Saying that it has Gateway emulation is abit weird, but like what others have said, they must have some joint deal with Gateway.
I'm curious as to what the price would be. I'd say it'd be the most expensive because of the better hardware (if it ends up being any better) and an all-in-one solution.
And to the people criticizing about flash carts in general and how they're either a waste of money or not needed, you have to realise that not everybody knows or wants to install CFW.
I just bought a new 3DS and I ended up getting a Sky3DS because it just works for what I'm wanting to do. I didn't want to run the risk of bricking my console that I just bought so I could play some roms. And not to mention, flash carts also appeal to a different market then the people on these forums, kids. Parents may buy a 3DS for there kids, but don't want to spend a fortune on games, or want to have them on 1 card so the kids don't lose them. Buying a flash cart (depends on what it is, some are also weird to install/get working) is alot easier.
Also, when I was deciding whether to get a flash cart or CFW, I found it really confusing which CFW I should get. There are a few out there and they all have advantages and disadvantages. Some are compatible with my console, others aren't. Some do this, some do that. Some documentation was outdated, so some things either weren't listed or I may have not realised that what I thought wasnt compatible for my console, was actually updated to support it. It ended up confusing me when all I wanted to do was just play 3DS roms. So I went out and bought a Sky3DS because it was simple, I just bought a micro sd card, downloaded their diskwrite software and template, followed the included guide, did what it said and put the card in my console, then started playing. CFW, you need entry points, may require an extra game like Cubic Ninjas which can be hard to find and all this other stuff just to get it installed.
Sorry for the rant, but people need to realise that while CFW is great, that doesn't mean the flash carts are stupid and not needed. It may be for you, but not for the rest of us who either don't know/want to endevour into CFW installation or are worried about breaking/bricking their brand new console.