Why they fuck would someone want to buy something digital on the 3DS, aside from things from the virtual console? Do you know how inconvenient it's going to be once your SD card is full and you need another one? And then, oh! You want to play Pokemon X, but its on one of your many, unlabelled SD cards. Ok, let's just pop it i... Oh, right. It's a fucking nightmare trying to open the little hatch on the side. Try not to chip the paint or break one of the flimsy legs keeping the door connected. Let's not mention being fucked if anything happens to your 3DS, which the game will be bound to. You can't just purchase another 3DS and re-download your game on that. Sure, if you still HAVE the system you can just use data transfer, but if you still HAVE it in the first place, what's the point in buying another one? And you can say goodbye to your data too. You can copy it to your computer, sure, but, again, it's still only usable to the 3DS it was purchased on.
And then people argue "Oh! But I'll have to keep switching carts.... Oh! But I may not have the game with me at all times..." when it comes to purchasing the physical copy.