It's unlikely, they are centering their efforts in Switch 1 and 2.
Gaming
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No you are safe, as all servers are dead since April 2024. Only a husk of the eshop still is active to redownload purchased titles.
The servers are not really dead. One can not buy new games, but the Nintendo account is still active and checked for legitimacy, as you can download purchased games. And some other functionality are still working on eshop. My fear is, that a list of games and game IDs are uploaded when connecting.
this is why h-shop and pretendo.network exists now.
You should be safe. There were banwaves in the past that resulted in players getting blocked from online play, but those were tied to the console, not the account, and there is no 3DS online play to ban people from anymore. And after those banwaves happened, CFW started getting smarter about covering its tracks so Nintendo likely can't detect you as long as everything's up to date.
Given that the 3DS has been long discontinued, Nintendo's not going to bother cracking down on anyone now.
Nintendo: hold my beer
There is no certainty in these things, Nintendo could always do a big fuck you banwave many years later. Though you are probably fine.