cearp i had some fun testing some things out with my emuNAND.
My 9.4.0 emuNAND already has NNID and you need internet/actual
fw to remove it, so i thought about a way to remove it without internet.
NNID is listed in: \data\<your unique id>\sysdata\00010038 > 00000000
It was pretty simple to do it and here it is how i did it:
1. I extracted my fat16 xorpad using launcher.dat from 3DS_Multi_Decryptor
2. Dumped emuNAND.bin using emuNANDTool
3. Extracted emunand.fat16.bin
4. xor'ed emunand.fat16.bin
5. Mounted emunand.fat16.bin.out with WinImage
6. Browsed to \data\<your unique id>\sysdata\00010038
7. Replaced 00000000 with another one i've extracted the same way that never had nnid
8. Renamed emunand.fat16.bin.out to test.bin
9. xor'ed test.bin
10. Injected test.bin.out into emunand.fat16.bin with HxD
11. Injected emunand.fat16.bin @ offset B930000 with HxD
12. Injected my new emunand.fat16.bin into my SD Card using emuNANDTool
Eh, voila, after booting into emuNAND NNID was gone
I could have switched out or deleted any other files i wanted,
maybe this will help your research
EDIT:
Wifi Data is located with SSID and readable Password in:
\data\<your unique id>\sysdata\00010017
Foldernames (on Dashboard) are located in:
\data\<your unique id>\sysdata\00020098