I was talking about transferring content. More than that, I was talking about transferring everything about a system, not just save games. I guess a more appropriate comparison would be a smartphone. If I upgraded a mobile phone I'd probably have to read some instructions and spend a lot of time figuring out how to transfer content:
https://support.apple.com/en-la/HT201269
If I directed a 70 year old or a 7 year old to that page, I wouldn't be surprised if they failed to correctly transfer their iOS content. My point being that system transfers take some level of learning and understanding technical processes, contrary to the arguments presented earlier in the topic. Beyond that my point was, in a large overview, the 3DS system transfer is decent. It completely transfers everything about the system (settings, accounts, software, saves, even where all your icons and folders are). It's slow, but it's complete.
The major problems come from, as stated multiple times, tying accounts to hardware. That's a frustrating problem, I agree. I don't know what Nintendo was thinking there. Maybe it was a hack/crack deterrent. Maybe it was anti-consumer, e.g. ensuring that one purchase was limited to one device. Neither case makes much sense, but I can't think of a reason that really justifies it.
As for "cloud" saves, it's not feasible on 3DS. It's old and limited hardware. The core of its operating system seems to be based on the ancient DS OS, which is why so many functions are so obtuse. I'm surprised it has as many features as it does, tbqh. Maybe they could have implemented it solely for New 3DS, but I'm sure they're focused on NX, not on implementing major new features in old hardware.
Sadly, protected saves, like those of the TC, are a victim of these limitations. Hopefully he's in contact with some of the people who offered to help him recover his data.