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Source: http://www.planet3ds.net/news/first-images-of-the-nintendo-3ds-development-kit-surfaced/
The setup’s main unit, the Partner-CTR Debugger by Kyoto Microcomputer, appears to be “very similar to Nintendo DS development hardware”. The corresponding development 3DS units look very similar to retail units aside from some colors. As other sources additionally state, those units run a different firmware, allowing them to execute unsigned code.
