The DSiWare exported from a 3DS is located at "sdmc:/Nintendo 3DS/<ID0>/<ID1>/Nintendo DSiWare". Filenames are same format as DSi: "<TitleID-Low>.bin". The keys/format for these files are completely different from DSi. Like DSi, 3DS DSiWare exports seem to use ES block encryption. The below sizes include the 0x20-byte ES block metadata.
The content sections starting at 0x44C0 are presumably about the same as DSi: TMD, SRL, savegame, banner.
File structure
| Offset | Size | Description |
|---|---|---|
| 0x0 | 0x4020 | Banner.sav? |
| 0x4020 | 0xA0 | Header? |
| 0x40C0 | 0x400 | Footer? |
| 0x44C0 | Data for the content sections is stored here, where each section is encrypted under separate ES blocks. |