Y'all remember the NES-101, SNS-101, and Wii mini? This is that for the 3DS. Take out the 3D. Make it cheaper. Use up those 3DSXL parts that went scarce back around Christmas. Money is to be made.
Not to mention different models of PS1, PS2, PSP, PS3, VITA, PS4, Xbox 360, Xbox One, Sega Genesis, Atari 2600, GB, GBA...you get the idea. Basically what I'm trying to say is that this isn't the first time we've seen a company do this and it sure as Hell won't be the last.
as for my thoughts on it it looks cool, I like how you won't have to remove the back cover if you want to switch out SD card, and being how the New 3DS XL still cost $200 the price point of $150 is not bad to me. I think I might pick one up down the line when they get cheaper