The 3DS have an account system that is locked to system so you can retrieve it but you have to have your system and send it to nintendo. If you migrate your eshop games they wil carry over.
If you break your 3DS you have to send it to Nintendo to do a repair and so they can transfer your stuff. If you lose your 3DS you are screwed since there is no way of backing up your purchases. I have heard that if you lose your 3DS Nintendo can help you retrieve your purchases from the lost 3DS to a new one but I am not sure on that since I have just heard about it. If your 3DS gets stolen Nintendo will get back your eShop purchases but you have to file a police report and send a copy of that into Nintendo for them to do anything about it.
When you get a New 3DS I am sure that there will be a way to transfer your 3DS purchases to the New 3DS just like you can transfer all of your 3DS to another 3DS right now.
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Topic: Lost or broken 3DS
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