14,000 posts and you can't take time to read my actual post? Assuming that post count correlates to the ability to read and interpret? Nah, he justspamscontributes a lot to the community.
My wife actually plans to buy a DSTwo in a couple weeks, and after shipping it will probably be a few bucks under $50 as we only order from the Realhotstuff website due to our previous satisfaction with their speed and service.
I stand by my previous thesis: that no card is automatically the "best" for every person. Your needs may differ from those of other users, so the card that is "best" for you may not be "best" for me and vice versa. There's another cart that emulates gba natively (iSmart MM), but as far as I know, it has no 3ds support (the iSmart Premium does, though); the only 3ds compatible ds flashcart that can emulate gba natively is the dstwo. With no competition, the DSTwo is, essentially, the "best" to emulate gba on a 3ds.
Some cards, like the Cyclo iEvolution, are generally not "best" for almost any user due to lack of support. But because both Supercard and Acekard seem to have good support networks ensuring continued compatibility, they are both good candidates based on a user's specific needs. Don't forget the r4i gold 3ds (from r4ids.cn); it has faster support than the ak2i and has official support from wood r4. Also, the ak2i has severe hardware problems (contact issue and crappy springs) for some people, so that's some negatives for the ak2i. In terms of firmware, though, I personally like akaio > wood r4 (and YSmenu at the top-most because I've been using it since I joined the ds scene =D)
Note that we have a comparison chart so people can make the decision on their own--instead of just some sticky saying "This card is the best, any other decision is just stupid." Still, taking the OP's requirements (a 3ds compatible cart with native gba emulation) into account, the DSTwo would still be the best.
The main difference between the ak2i and r4i gold 3ds would be the firmware/loader used; acekard 2i uses akaio, while r4i gold 3ds uses wood r4. Since both were made with the same source code, the UI is very similar (even skins can be used interchangeably), but only the ak2i has an AntiPiracy bypass feature, which, supposedly, boosts compatibility to newer games. To be honest, I've never felt much benefit from using it, but it might just be me. But some hardware-defective ak2i's may have contact issues and crappy springs, so, for now, I'd say the r4i gold 3ds would be less hassle to use. Of course, contact issues and crappy springs aren't limited to ak2i's (and not all ak2i's have those defects), but it is certain that it's more severe on acekard 2i's.
Updates to counter dsi/3ds firmware updates comes fairly quickly from both and compatibility to newer games are high on both.
