First to state the obvious but maybe not so well known facts:
Nintendo game developers have 3DS Flash Cards they use for testing new games and their compatibility with 3DS. With the DS some of the developers even used regular consumer R4 DS cards for this purpose as they were way cheaper and in many cases much easier to use than the official development tools supplied by the Nintendo. So it is not a mater of IF 3DS Flash Cards will be made, but rather when and how we will get our hands on them.
NDS had custom firmware, but there was no need to make custom firmware for the DS Lite or the DSi as methods of running Homebrew apps and NDS roms on them were developed that didn't require any modifications to the DS / DSi hardware in order to run copied backup games and nds roms. Same may not hold true with the 3DS, so we might be back to reflashing the 3DS consoles like we did do avoide using the bulky PassMe chips that had to be used on the first generation NDS.
When loking for ways to hack 3DS and identify wanorabilities in its copy protection hackers would have to investigate:
And if all softmod efforts fail than there is always a possibility to use 3DS ModChips. It would me much harder to install a 3DS ModChip in the small and already crasmped case, but PSP had soem chips before the softmods and it added an easily flashable second firmware and other neat features to the device. 3D Video cameras and all the converted 3D film would sure be fun to watch without glasses. So all we need is for teh R4 developers to step up and produce a 3DS compatible Cartridge for us to play the 3DS Roms Downloads. The #1 place for latest 3DS hacking news, Mod-Chips, Hack Tools & Downloading 3DS game roms and custom firmware for R4 3DS flash cards. And for thouse who can not affor to buy the hardware an Emulator to play roms on PC 3DSemu.
The #1 place to get the latest news about hacking nintendo 3DS and downloading game roms for R4 flash cards.