I am assuming this is a serious comment.

The answer is no, the 3DS is significantly different on the inside (processor, RAM, NAND) than a DS (or DSi).

The IPL is also significantly better (and is even OS-like). And there's a store.

Nb: I work for Nintendo.

No. The 3DS has analog controls, a larger (pixel size) top screen, twin cameras, accelerometers/gyros, and a more powerful CPU and GPU -- all of which the DS lacks. The 2DS provides these features -- even the twin cameras.