Nintendo is selling 3DS XLs with a game pre-installed. I am curious what the situation with that is. Is the game tied to the console ID, my Nintendo account or is it just a file on the 3DS that is gone forever when deleted?
It appears that it's possible to re-download from the eshop if it gets deleted:
Like other 3DS download games, it seems to be tied to the system itself rather than your account, but is likely transferable if you do a system transfer to another system.