No, the commentary is that the launch aligned LTD chart with a long-ish timeline has the effect of hiding the 3DS's recent inability to compare to the DS's comparable quarters.
Oh, so someone not acutely aware of the recent performance and wasn't looking at the way the 3DS line is rapidly falling to the DS line may assume that the 3DS would turn upwards like the DS line. Okay. It's accurate in that it's from launch, but the launches don't line up on the calendar making it less straightforward to compare. For example in the U.S. I figure the 3DS will be able to withstand the DSLite launch with the 3DS holiday numbers, but the 3DS LTD should fall behind DS sometime early next year.
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Anyone who would pass up a $160 3DSXL for a $130 regular 3DS due to speakers is way, way, way confused or has very, very specific needs.
1) Why aren't you using headphones?
2) Regular 3DS speakers aren't exactly powerhouses themselves, so you'll be better off using headphones with the regular 3DS, anyways.
3) Screen size is starkingly different and better on the 3DSXL. Quality of the screen seems more akin to DSiXL, too.
4) Screen brightness looks the same to me, and I have access to both.
5) D-pad seems no different to me. Haven't even heard of differences in the 3DSXL D-pad before, I think.
6) VC games (particularly NES ones designed for a TV screen) are way more playable on a 3DSXL.
It's your money, but short of "I can't afford the extra $30, at all," I can't imagine a strong reason to choose the regular 3DS over a 3DSXL. Just FYI.