System Settings allows you to manage various settings, use System Transfer, and use Data Management.

Data Management

3DS

Here you can manage 3DS extra data, and 3DSWare/"Software".

DSiWare

When first using this 3DS creates some management data on SD card. 3DS uses a separate directory than DSi: /Nintendo 3DS/<SomeID>/<SomeID>/Nintendo DSiWare. Filenames are same format as DSi: <titleidlow>.bin. The keys/format for these files are completely different from DSi. A DSiWare export(to SD card) from 3DS is ~0x3bc bytes smaller than an export from DSi. Perhaps the ES block crypto used was changed? Proper CTRs/nonces are still used, xoring old/new 3ds dsiware exports results in garbage.