1. You can "test" second hand games in most stores.
2. It's all over GBATemp, use Googlefu art. lol (also I forgot the thread)
Oh and, critics and reviewers already got their hands on Majora's Mask. = ="
1. So people allow you to test unreleased games in game stores (not counting demos and such)... If you're talking about other games that are already out, then no... None of the currently released 3DS games have the 9.2 update.
2. I tried to search around using Google-fu, but to no avail. If you forgot what thread it was, then it's harder for me to believe you.
Critics and reviewers got their hands on Majora's Mask from Nintendo through digital download codes. So they
have to update their New3DS to the latest firmware (which was 9.4 back then) to download it from the eShop and review it. I don't recall them getting any physical retail copies to review.