Look at this http://yourcmc.ru/wiki/images/5/55/EMMC_JESD84-A441.pdf at page 79-80, according to that its posible to erase the lock from the eMMC controller
and because the nand from the 3ds is v4.4, only the userdata will be deleted from the NAND not the boot sectors too.Forcing erase:
In case that the user forgot the password (the PWD content) it is possible to erase all the card data content
along with the PWD content. This operation is called Forced Erase.
• Select the card (CMD7), if not previously selected already.
• Define the block length (CMD16) to 1 byte (8bit card lock/unlock command). Send the card
lock/unlock command (CMD42) with the appropriate data block of one byte on the data line including 16 bit CRC. The data block shall indicate the mode ERASE (the ERASE bit shall be the only bit set).