Although the 3DS will provide gamers with a less cumbersome Friend Codes system than what is currently in place, the eShop might be a different story altogether.
According to Nintendo, the 3DS will utilise a different virtual currency than the Nintendo Points we are already using for our WiiWare and DSiWare purchases. As translated by Kotaku, the Japanese Nintendo website states that Nintendo Points will not be usable on the 3DS and dedicated prepaid point cards will launch at a later date.
This will inevitably cause some gamers minor annoyance as it's not uncommon to have points left over when buying cards for WiiWare/DSiWare titles. At least the latter will still be purchasable via the eShop, making the new point cards just a little bit more widely accepted than if they were just for 3DSWare.