Yup, I've got one. And it's amazing.
Well, I've had a little more time with it last night. The system transfer took a while, but now my old Aqua Blue doesn't know who it is any more (it says 'Select Language'), and my new 3DS has the soul of my old one. Except, the 3DS Ambassador games! They don't transfer over, you have to go back into the e-Shop and re-download them all again! I assume the save files have come over, but I will need do do some thorough testing after work tonight (I'm in work now).
As for the play test - I played some good Mario Kart 7 last night. My first real impression is that the screen is not as crisp - it's a bit like playing a Wii on a (very, very good) HDTV with very good upscaling. It's bright, still pretty crisp, but ocassionally you can see a jaggy and it's slightly less crisp and impactful. However, after five minutes, I'd completely forgotten what the old image looked like, because the screen is so massive that it completely pulls you in. It's almost too big, between the top screen and the touch screen I feel like I'm completely involved in the game. My girlfriend said it's like playing on a TV. So overall, I much prefer the XL experience, even if it's probably not quite as pin-sharp.
The other surprise? The analog nub. It's amazing. It might actually be slightly smaller, but they've hugely improved it. With MK7 or SM3DL, I used to sometimes struggle to turn a corner with it - now it's super responsive and I absolutely caned the races I played, even more so than usual.
Overall, first impressions are largely positive. I now have a 16GB SD card on board too. I will report back with some more extensive playtesting tonight!