from gateway website:
and the reason , well it seems that n3ds is just not a better hardware ,some major software changes can be done on it
here's the log from 3dbrew on 9.5.0-22 firmware:
as you see , they are some security features exclusively for n3ds firmware which are not present on regular 3ds
maybe the gateway team can bypass it like 7.x encryption , maybe not , who knows...
N3DS does not have better hardware? WTF?