I think it's safe to assume the flashcarts are not locked to any region, but do the roms have to be from a specific region, or can the roms be used from any region?
I haven't got my Gateway 3DS in the mail just yet, but I've read that it supports ROMs from any region. It probably also supports retail carts from any region, provided that you're running them in Gateway Mode EmuNAND. Sky3DS, on the other hand, does not support any ROMs from other regions, unless you use smealum's regionthree hack. Regionthree works for retail carts too, but it isn't guaranteed to work for every foreign cart. The best bet, if you want to play games from different regions, is to get a Gateway 3DS flashcard. With it, you can either import foreign games or pirate them, provided that your 3DS has a SysNAND firmware version of 9.2 or less. Sky3DS and regionthree, on the other hand, can be used on firmwares 9.0 to 9.5 (but not all games run well with it).
sky3DS is region locked, you need ROMs from the region your 3DS is in. Gateway isn't region locked, you can install whatever you want.
Sky3DS can play some games that are region locked if they work with Smealum's regionthree exploit.
I personally don't count regionthree only because it doesn't work on N3DS, but yes, regionthree can get around the restriction on some (but not all) games.
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