Certainly looks that way.

Bamco are being really idiotic with a number of their their franchises lately, in my opinion.  One Piece is all over the place (PSP game ported to 3DS and nothing else; PS3/Vita multiplat and then 3DS exclusive which eventually also comes to PS3/Vita/WiiU).

Similarly, their handheld Tales games are all over the place.  Port of Abyss on 3DS, then two ports of less popular games on Vita, and now a port of a smartphone game back onto 3DS.  

They're certainly not doing a great deal to establish fanbases.

Tales of the Abyss on 3DS has 0.67 million sales and is very slowly climbing. I think that's a reasonably successful port. As for those other examples, I really don't understand why they don't just release them on all systems, except maybe the home consoles. The smartphone port might do well enough if they give it the same treatment given to Puzzles and Dragons Z.

It sold 0.61 as a worldwide release, and is undoubtedly overtracked in the USA (since 99% of JRPG's are overtracked in the USA here).

In terms of Japanese sales, it sold 140k.  That isn't particularly successful.  In fact, it's quite bad for Tales.  I can kinda understand why they ditched the 3DS.

It's just, they then went to Vita where their ports sold even worse (100k).  Admittedly, the games that they ported were a lot less popular than Abyss (Innocence wasn't particularly well received first time around in Japan), but still.

And now they're going back to 3DS.  I don't think Reve Unitia will sell well.  But I think it would've sold better if they'd either stuck with 3DS since the beginning, or stuck it on Vita with a promise that Vita is going to be the platform for handheld Tales games from now on.

Scattergunning them all over the place like they are doing really isn't instilling any confidence for the fanbase.

It didn't go from PS3 to 3DS. The PS3 game is an enhanced port of a PC game, while the 3DS game is new. And both games were announced at the same time.

http://gematsu.com/2013/07/super-sonico-games-announced-ps3-3ds

On a related note, ImageEpoch were the ones that developed the Toushin Toshi II remake on 3DS, and apparently assisted on Yoshi's New Island. They have also been working on Nintendo platforms since their first game, Luminous Arc (DS), in 2007.

EDIT:

It's an upcoming game for 3DS, originally on smartphones.

http://www.siliconera.com/2014/05/31/tales-world-reve-unitia-gets-first-trailer/