As long as the "new" exclusives are limited to ports of Wii or other games already available on past Nintendo consoles it doesn't bother me too much. But if Nintendo releases new 1st/2nd party games that require this "new" 3DS, I'm not going to be too happy.
I shouldn't have to buy 2 of the same handheld in one generation to play their games.
If Nintendo runs a discount where you can trade your old 3DS (XL) / 2DS and receive a discount on the "new" system, then it'd be a lot more reasonable. I'll pay some to "upgrade" but I don't want to buy a new system.