That's what I thought. I actually have a Majora's Mask New 3DS XL that I got on launch day (February 13th, 2015) from Target. It has an IPS Top / TN Bottom. I could see how the bottom TN screen turns white when viewed from an extreme angle, while the top IPS screen stays the same.
I purchased the Pokemon Red & Blue New 3DS from GameStop, and it had dual TN screens. I was shocked at how worse the colors were on the TN screen, so I returned it. I took dozens of comparison screenshots if you're interested in seeing them.
Are IPS screens on the DSi XL and New 3DS (XL) supposed to have strong scanlines? My Majora's Mask New 3DS XL has them, but they're practically invisible unless I look extremely close at the screen. I also noticed that my bottom TN screen has the checkerboard pattern like all TN panels are reported to have, and they're also practically invisible unless I look extremely close at the screen.
One last thing: I've heard that there are actually two or more kinds of IPS panels being used for the New 3DS (XL). Is this true? Is one better than the other? Sharp was the company that supplied the LCD screens for Nintendo's GameBoy, DS and 3DS line. I heard Nintendo changed companies to Japan Display, who are supposedly responsible for the IPS screens.