DeadlyFoez, it appears the part numbers for what is called "NAND" in the 3DS actually correspond to products marketed by Samsung and Toshiba as being "eMMC"-enabled flash memory parts. Thus, most 3DS references to NAND are, in fact, references to an eMMC storage device.
Of course, bennyman123abc did NOT properly described the OTP or how the NAND is locked to a given 3DS console. But, if he was coming from the 3DS side of things, his comments on the eMMC chip are reasonable.
DeadlyFoez, could you help us understand what you understand the term "NAND", at least as used when referring to "Nintendo consoles in the past"?