In case people haven't taken a look at this yet, the update added NNID management (and new BGM for this) in the 3DS system settings.
There are only two options at the moment to unlink an NNID from your 3DS:
1. Do a system transfer to another 3DS. An NNID can only be linked to one 3DS at any given time.
2. Reformat the system, as explained: https://twitter.com/VOOK64/statuses/410284333442686976
Note: deleting an NNID is NOT the same thing as unlinking. It will delete it off of Nintendo's servers, which means you will lose your eShop balance and purchase history forever.
Anyway, this raises some questions about what happens when you cannot perform either option, as would be the case if you lose or break your 3DS.
There are only two options at the moment to unlink an NNID from your 3DS:
1. Do a system transfer to another 3DS. An NNID can only be linked to one 3DS at any given time.
2. Reformat the system, as explained: https://twitter.com/VOOK64/statuses/410284333442686976
Note: deleting an NNID is NOT the same thing as unlinking. It will delete it off of Nintendo's servers, which means you will lose your eShop balance and purchase history forever.
Anyway, this raises some questions about what happens when you cannot perform either option, as would be the case if you lose or break your 3DS.