Sorry bout your BAD luck.

they don't listen to 3rd parties, which is the people that can trully help them have a successful system, and you think they gonna listen to random fans ?

Also, they won't die. Nintendo have been doing their own thing for over a century now, they will keep around, they always have an audience and a feasible business to sustain.

Ok, just to clarify (although repeating that this is irrelevant with the issues raised):
3DS had a fault
Sent to retailer to have it repaired; backed up all data from the SD card before sending it
Retailer returns a brand new system without making the transfer process. Old system cannot be traced.
I lose all my software !

I know who is to blame here but the issue is the archaic online policies of Nintendo. The data belongs to the consumer not to an online account or console.

Apple does it, Google does it, how come Nintendo cannot?

Ok, just to clarify (although repeating that this is irrelevant with the issues raised):
3DS had a fault
Sent to retailer to have it repaired; backed up all data from the SD card before sending it
Retailer returns a brand new system without making the transfer process. Old system cannot be traced.
I lose all my software !

I know who is to blame here but the issue is the archaic online policies of Nintendo. The data belongs to the consumer not to an online account or console.

Apple does it, Google does it, how come Nintendo cannot?

i am with you. i do not currently own any nintendo products (aside from my very old consoles) but this is an opportunity for me to give nintendo the middle finger. my inner fanboy will be happy and Kaz and Cerny will be proud of me.

Then don't buy any games from the eshop. The only way to get nintendo to notice is to give them a wake up call.

@fatslob. Will not be doing again, although I will be sad because Nintendo games are my favourite. But simply not buying will not give a message to them.

An online campaign will and also sent a message to any other company who thinks they can take a ride...

A petition is also worthless too just so you know. There really is nothing you can unless others start doing the same. 

OP the problem isn't deletion of an account as the other systems are the same.

The problem is software being tied to a device instead of your account.I thought they were already working on this. Eventually all your software will be tied t your Nintendo ID.

What's the name of the retailer?