so on n3ds by default you're already getting a ~90MB regular heap (don't remember the exact value, but it's 124MB - code/data - linear heap - 1MB iirc).
the additional 64MB (and 12MB on o3ds) is there but has to be implemented in ctrulib, and that hasn't been done yet due to lack of time.
if you're interested in using that additional memory before it's properly implemented in ctrulib i can give you a quick rundown.