One more thing: New 3DS screen also have eye tracking and super stable 3D

I wasn't aware that you were voted speaker for all that is not PS. What title does this give you? Does it pay well? Ok, lets assume based on your best case scenario, that the handheld only has 500GB internal storage, and that some AAA games are around 100GB, with no compression or downgrades whatsoever. What is wrong with being able to have 5 AAA games on the stock storage at one time? How acceptable is it for a company to be able to say to its customers, you can have 5 AAA games at this base price, but for another $50 to $100, a micro SD card will get you another 3 or 4 AAA games. If you have a mixed batch on the unit, you can have up to 25 games base, and 40 with expandable storage. If you play nothing but indie games, you can have 100 games on stock storage. How many AAA games need to be able to fit on the stock storage? PS4 must have sold at least 30M - 40M, 500GB models before they came out with the optional 1TB model, so why wasn't the PS4 DOA, and why was it, and still is, thriving?

PS4 is a home console that use 60GB blu ray disc and 500GB storage with 1 TB or even 2 TB hard drive if you want, now compare it to a handheld with digital only, well well ... You forget it is digital only mean you can't bring any indie games with you if you already have 5 big AAA games. And nope, 5 AAA games won't never ever for free, you have to purchase it even at very cheap price. Majority gamers prefer physical to digital unless they are gamers who love the method free to play games on phone only. Another micro SD card for 3 or 4 AAA games? Let say each game is only around 70 GB, well, you need at least a 256GB card and that cost like $170-$180 in sale. Many people play ps4 who love both AAA and indie games, AAA using physical and indie are digital. One thing: game on ps4 have way higher graphic settings and resolution mean way bigger file size than Nintendo one. The customers who buy a ps4/5 portable only for indie mostly are handheld gamers and i'm very sorry to say this but at least 85% Sony gamers are the ones who love gaming on big screen with the most great graphic possible they could get. Good luck to sell a portable to them. Don't try to compare a portable digital only to a traditional home console with both digital and physical. It seems you clearly ignore all people here who replied to you outside me

I don’t see Sony making a handheld again, not if VR takes off for them.
Their Switch this gen is VR and it seems to be doing well, it’s getting great support and it greatly complements the PS4, can’t say the same for their last go at a handheld.

Now in a purely imaginary reality, I think if Sony learned their lessons from the vita, then yes I think they can pull off a Switch PS4, but what a massive distract it would be to VR.

You can argue that it isn't a small step all you want, but the fact remains that the graphics processor is exactly the same in the new 3DS vs 3DS. That pretty much says it all about how big of a step that actually is. Imagine and Xbox One X or a PS4 Pro, with all their upgrades, except the GPU remains the same - these machines lose a lot of their usefulness, and I'd argue - much of their appeal. Nintendo has done some nice things with the added processing power and RAM in their own offerings, but pretty much everyone else has shrugged, and released 3DS game after 3DS game that treats the new 3DS like it doesn't even exist.

Since the new 3DS has come out, hundreds of games have come out on the 3DS, and you're here praising up a dozen exclusive games, most of which are small e-shop titles, Super Nintendo e-shop games that are arbitrarily and unnecessarily locked to the new 3DS and another dozen that take advantage of the hardware most of which are in very small ways. That is not good no what which way you swing it.

So yeah, I'm going to stick to the "small step" claim. It's pretty obvious that's all it is.

Again, that is almost none. Third party devs are effectively ignoring the additional hardware. That's not great optics.

Where are the list of games get enhanced and amiibo support? SNES on 3DS are emulator, 3DS hardware can't emulated SNES games at flawless fps because the CPU is too slow. Do you know psp can emulate GBA game on paper? However, only a selected of games, for example, let emulate Kingdom Heart Chain of Memories - a 2D game only on psp. You will be very lucky if your psp can reach to the main title screen. In contrast, DS can play all GBA games no problem. Why? Because it was built backward compatible with GBA. Do you know New 3DS CPU clock at 800 MHZ, even faster than vita which was 333 MHZ, 444 MHZ if you hack. Check the list below:

N3DS Amiibo Supported Games
Here are the games that support amiibo functionality on the N3DS (XL)

• Ace Combat: Assault Horizon Legacy +
• Animal Cross Happy Home Designer
• Animal Crossing: New Leaf
• Animal Crossing New Leaf - Welcome amiibo
• Azure Striker Gunvolt: Striker Pack
• Azure Striker Gunvolt 2
• Bye-Bye BoxBoy!
• Chibi-Robo! Zip Lash
• Code Name: S.T.E.A.M
• Fire Emblem Echoes: Shadows of Valentia
• Fire Emblem Fates: Birthright
• Fire Emblem Fates: Conquest
• Hyrule Warriors Legends
• Kirby: Planet Robobot
• Mario & Luigi: Paper Jam
• Mario & Sonic at the Rio 2016 Olympic Games
• Mario Party Star Rush
• Mega Man Legacy Collection
• Mario Sports Superstars
• Metroid Prime: Federation Force
• Metroid Prime: Blast Ball
• Miitopia
• Mini Mario & Friends: amiibo Challenge
• Monster Hunter Stories (Jpn only)
• One Piece: Super Grand Battle! X (Jpn only)
• Picross 3D 2
• Poochy & Yoshi's Woolly World
• Shovel Knight
• Style Savvy: Fashion Forward
• Super Smash Bros for 3DS
• Teddy Together (EU only)
• Word Puzzles
• Xenoblade Chronicles 3D

N3DS Enhanced Games
Here are the games that are enhanced on the N3DS (XL)
(Some streetpass games are enhanced on N3DS too)

Ace Combat Assault Horizon Legacy Plus
- (with version 2.1.0) stability improvement on frame drop in certain missions
- (with version 2.1.0) further use on the processing power on the new hardware

Azure Striker Gunvolt
- ZL & ZR buttons to change weapons on the fly
- faster load time

Bit Boy!! ARCADE
- Head-tracking camera activated by ZL/ZR
- 60 frames/second support on main screen and in the Construct level hub.*

Codename S.T.E.A.M
- 3x fast forward buttons to speed up enemy turn (2x on 3DS)

Hatsune Miku Project Mirai DX
- 2x antialiasing in 3D mode too
- shorter load time

Hyrule Warriors Legends
- 3D stereoscopic only on N3DS
- improved framerate
- less slowdown
- more enemies on screen
- better draw distance

Marvel Lego Avengers
- better framerate in open world and general levels

Monster Hunter 4 Ultimate
- Shorter loading times
- better framerate
- better texture
- Miiverse/Browser not disabled. System won't restart when booting/shutting down the game

Monster Hunter X/Monster Hunter Generations
- shorter load time
- lesser pop-in
- Miiverse/Browser not disabled. System won't restart when booting/shutting down the game
- hold at 30fps better

Nintendo Badge Arcade 
- faster load times
- it keeps more crane games in system memory. So when you cycle through the games at the arcade you see each one instantly, whereas on an original 3DS it can take some time to load them (a blind covers the glass screen. These blinds never appear on N3DS).

Poochy & Yoshi's Woolly World
- 60fps on New 3DS, 30fps on 3DS

Pokemon Sun Moon
- Faster Load time

Rodea The Sky Soldier
- better frame-rate

Retro City Rampage DX
- smoother turbo mode
- quicker fast forwarding

Shantae and the Pirate's Curse
-Use ZL or ZR to quickly swap between Inventory and Map screens.
-Use the Right Control Stick to “Quick Select” your magic and items.
-Tap the Touch Screen at any time to revert to Original controls.

SmileBASIC
- Programs will tend to run around 3 times faster on a New 3DS, and your code can even detect which model it's running on

Super Smash Bros for 3DS
- Shorter loading times
- Miiverse/Browser not disable. System won't restart when shutting down games

Steamworld Heist
- Support stereoscopic 3D in 60fps (stereoscopic 3D 30fps on old 3DS)

Stretchmo
- better framerate (60fps)

Swiftplay Plaza (Mii Plaza Update)
- runs quicker and smoother

Terraria
- 60fps, no lag
- larger worlds on the New 3DS console

A-Train 3D Neo
- faster load times and better performance

You honestly want to argue that the base 3DS cannot emulate SNES games? Don't kid yourself. You're not fooling anyone. There is literally no reason to think a base 3DS cannot emulate a SNES. If you need further proof, here's a homebrew SNES emulator for the regular 3DS. Sure it's not perfect, but it's made by a couple people in their spare time, and not made by Nitnendo itself.
https://github.com/bubble2k16/snes9x_3ds

As for your list, it isn't actually very long. That's what I've been saying. I'm not sure why you feel the need to post link after link to the list and then post the list itself. But, according to the list you provided, there are just 22 N3DS enhanced games (21 if you note that Shantae only takes advantage of the extra control stick), among the literal hundreds of 3DS titles that have launched since the N3DS came out in 2015. In 2017, two games were enhanced for N3DS. Two. Developers are ignoring the new 3DS's additional specs. They do not care about it. How can this not be made more clear?

Amiibo support is a joke and not worth mentioning. If you want to act like adding support for the NFC reader in the N3DS is somehow "taking advantage of the additional performance" then you have bigger problems.

So what your saying is Switch and PS portable don't/wouldn't have expandable storage, and only consoles have that option? I vaguely remember that being mentioned already once or twice or even more. If they do have expandable storage, your saying if you have 5 AAA games on the unit, and 4 AAA games on the card, that you can't have a second card on hand to swap out that has another 4 AAA games on it? Sounds a lot like having extra carts with you while on the go does it not? Carts that cost $50 to $100 each that can't be rewritten, ever. Who said anything about free AAA games? I don't see the major difference if the game is physically on one cart or one of a few games on a large card. Heck if you want you can buy lots of smaller cards and put one game, dlc and all, on each card. Your using card prices that exist right now, for a product that wouldn't be available for two to three years yet? Just because 85% may prefer physical and big screen gaming, doesn't also mean they wouldn't prefer to have the option to take those same games with the best graphics they can be on the go as well. Are you also saying that only PS fans will buy it, and that Nin, XB, mobile, or casuals in general won't buy it at all? From what I've seen, a large amount are either going digital, or would go digital if it was necessary to make a product happen. Fewer and fewer are physical only, and I bet even fewer would require the game itself out of box, instead of a card with the multiple games on it. Considering Switch isn't 100% purely digital or physical either in some cases, with it being both handheld and console, doesn't that basically make it a paradox?

Amiibo is not worth mentioning except it still sold out every where and people is trying like crazy to get it. And even DS can emulated SNES games but the question is how many games? All games at 60 fps in 3D? Yes or no? Since when i said 3ds can't? I said 3ds emulated SNES games can't run at flawless fps, especially in 3D, your link also said it will run some games with low speed and many is not all

Switch have 32GB cart, in 2019 it will have 64GB, the micro SD cart can be used for DLCs and updates, indie games also, it can use both cart and micro sd card at the same time. PS4/5 handheld is very different because it is digital only, 512GB card isn't even out yet, only 400GB so far and it is $250 at the moment, if 512GB come out next year, it can be $250 or even more. Also nope, best graphic on the go is not exist yet at the moment with smartphone come out each year with more powerful chip for upgrade model. Casual gamers will buy it if it have many free to play games with microtransactions and touch control only for gacha games. A large amount going digital, exactly when file size of portable that have cart n and smartphone game don't get higher than 4.1 GB. With a 64 GB card for handheld and a 128GB model for smartphone are already enough, can't say the same for the one you are talking about. PS portable games are definitely more heavy than Switch one with way higher graphics and resolution. They also don't have compress skill as good as Nintendo. Or you want the customer purchase many 256GB micro sd cards (each cost ~ $100) for AAA+DLC+updates+indies then bring and swap them when they want to play other games? How many money they need for that amount of cards? Switch use cartridge that can reach to 32GB so far and then 64GB in 2019, people will only need to buy a big micro sd card for DLCs, updates and indies.