It really depends on the developers ...
If you were to develop the same game for the NGP and the 3DS, the NGP would probably see between 50% and 300% higher development costs; primarily depending on the kind of game you're developing. With many "classic" handheld games, like puzzle games and 2D arcade games, there is some work associated with making higher quality graphics but it is not that dramatic; but (at the same time) if you're developing a big budget blockbuster similar to what you see on the HD consoles, the amount of work required to make the greater quantity of higher quality graphical assets could push the NGP version to be 4 times (or possibly greater) than a similar 3DS version.







