The right one seems better to me (look at the mini map), but to me both are great as they are.
I looked at the mini map. It seems the transparent map looks more saturated depending on what's behind it.
I do believe my 'NEW' 3DS XL - Pikachu Yellow Edition may be dual ips. I've heard that color hue can differ regardless of ips & tn, also the TN screens of the smaller 'NEW' 3DS were less prone to yellowing over time than the smaller older 3DS, despite them having less pixel density.
The green pencil of the Activity Log Icon seems to be just a bit more vibrant on my smaller 'NEW' 3DS, and the Suicune silhouette shows in a proper shade of blue on Pokémon Crystal Title Screen. On my 'NEW' 3DS XL - Pikachu Yellow Edition the Suicune silhouette appears a shade more purple.
Although, my smaller 'NEW' 3DS - Mario Black Friday Edition may have a top screen of ips despite the claims of only tn variants existing. Perhaps because it is refurbished? I looked new out the Box though. The bottom screen of it seems to be of a slight shade different of white when both screens are displaying all white. The bottom seems a hair less saturated than the 'NEW' 3DS XL - Pikachu Yellow Edition.
The top screen details do show more than the bottom screen when I turn my smaller 'New' 3DS to the Side, not as much as the Top & Bottom screen of the Larger 'New' 3DS. I think this hair difference I'm seeing between the top screens of the smaller 'NEW' 3DS and larger "NEW' 3DS XL isn't because of ips & tn, but because the Larger 'NEW 3DS is...well, Larger.
If I had to choose 1 to mod, it would probably be the smaller one, due to the blue hue & green hue being slightly better, even if just a hair. Also, after noticing the Suicune silhouette being the wrong color, it is very hard to unsee, even if it is just a shade off, The bottom screen, while a hair less saturated, are still vibrant & accurate, and not needed for games outside the DS/3DS line. The top screen also wouldn't over stretch the image, which is a bit more noticeable when playing older games on a XL screen