It'll probably go to the old 3DS pricepoint ($169.99) next spring. Right in time for Animal Crossing, Luigi's Mansion & Fire Emblem.
What Nintendo really needs to do is introduce Player's Choice asap so they can drop MSRPs on older game product to $19.99 without devaluing their brand.
Nintendo is so desperate not to devalue their brands with cheap prices that they might devalue them with expensive ones instead. It goes both ways, but I'm not sure if Nintendo realizes it.
There is no reason to argue about it: The perception what a reasonable mobile game is supposed to cost has rapidly decreased over the last few years. It's getting more and more difficult to convince people to pay 40 bucks for a mobile game, when they don't feel that Angry Birds is a 40 times lesser experience.
I'm of course not saying that Nintendo should price their games at 10 dollars and call it a day, that's not only an unrealistic scenario but also a stupid one. However, they definitely need to introduce flexible prices based on the content of the individual game. Titles such as Steel Diver or Pilotwings never should have been more than 20 dollars and both should be offered in the eShop for 10 now. Core titles such as Kid Icarus or Ocarina of Time, which just aren't the kind of evergreen games Nintendo is so proud of, shouldn't stay at 40 dollars for their entire lifetime either. What's the benefit of that? The games are keeping their "value" but instead simply no one is buying them anymore? Smart move.
In general, I think that nothing but their top software should be priced over 30 bucks if they want to stay competetive. Though, I don't see Nintendo cutting the standard price by 10 bucks, sadly. Instead they will be okay with people increasingly just not looking at their games anymore, because they are perceived as too expensive.
I don't think that adding a half-hearted Player's Choice line as seen on the Wii would be improving the situation at all, though. Offering 2 or 3 year old games most people don't really care for anymore for half the price isn't what I regard as a good incentive.
I might add that I'm living in Europe and when I speak of 40$, I'm thinking with the mind of someone who has to pay 40€ (roughly 50USD) for Nintendo's games. I'm not making much of a difference though, since I think that the perception of 40 bucks is nevertheless more or less the same in the US than it is in Europe. We've been treated with USD=EUR for all of our life, after all.