The 3DS firmware upgrade is coming on Sunday night. It includes a web browser, the eShop, and the ability to transfer most of your DSiWare games and apps from your DSi to your 3DS.
The eShop isn't launching with a lot of new stuff: - Most of the existing DSiWare games - Excitebike 3D Classic (free for the first 30 days; $6 after that) - Three Game Boy games (Super Mario Land for $4, or Alleyway or Radar Mission for $3 each) - Pokédex, a free interactive Pokémon strategy guide. This actually looks really neat but will that be enough to make me care?
These DSiWare games and apps can't be copied over to the 3DS: - Art Academy First Semester - Art Academy Second Semester - Asphalt IV - Crash-Course Domo - Earthworm Jim - Flipnote Studio - Hard-Hat Domo - Let's Golf - Nintendo DSi Browser - Oregon Trail - Pinball Pulse: The Ancients Beckon - Pro-Putt Domo - Real Soccer 2009 - Real Soccer 2010 - Rock-n-Roll Domo - Sudoku Master - Sudoku Sensei - Sudoku Student - White-Water Domo
No word yet if those games will be availble in the 3DS eShop. I'm guessing not, but who knows.