Hardware Notice how those N3DSes have 7.0 fw.

[AtlanticBit]

Damn.
Sauce:

 

[andre104623]

prototype is the answer. When word got out of the N3ds some retailers got prototypes/Dev units to review

 

[gamesquest1]

more likely they are on 8.1 same as the first Japanese n3DS consoles.....unless i missed the bit where they went into the settings and showed 7.x