Probably becuase no knows what you are talking about.

 

http://3dbrew.org/wiki/System_SaveData
but doing it like that won't sync it to nintendo (i think it gets synced normally...? i'm not sure if it is a problem or not)

 

I believe there must be a user account database,and deleting it will make NNID management program think this console hasn't logged in any NNID account.I want to have my JPN original 3DS and New 3ds "linked"(have the same movable.sed) in order to decrypt New 3ds exclusive content while preserving my original 3DS's ability to access eShop.Now I've successfully done the System Transfer and restored my original 3ds's emunand,but my original 3ds can't access eShop due to duplicated NNID. This is why I want to log out my NNID without formatting the system.

 

I posted this in another thread, and it worked fine for me.

Tell them you traded your old 3DS in, and forgot to unlink the NNID. They'll ask for a receipt to prove it (I photoshopped an old EB Games receipt with the Target receipt I got from my N3DS), and in 2 days, they emailed me to tell me the transfer was complete.