Looks like you can do some pretty evil stuff now, and that's all thanks to Nintendo not wanting to bring a proper account system:
-System transfer from original 3DS to emunand
-backup emunand.bin +sdcard on your computer
-System transfer from emunand back to the original 3DS (need to wait 7 days)
-Restore the emunand.bin + sdcard
-both systems now have the games.
Sure, only the final system getting the transfer can redownload from the eshop, but still, imagine sharing all your eshop games with your family/friends, that's a Nintendo nightmare coming true... "Please understand".
It's not like it matters much though, considering you can get any game you want with Gateway 3DS.
I do think this is pretty useful for games like Animal Crossing and Pokemon X/Y. One person can buy the game on the eshop with emunand, then system transfer it to an unlimited amount of people (just make a backup of the SD after buying the game and restore it after each transfer, this should get around the 7 day limit.)












