I think this is really smart espesically with the new Pokemon game coming out on 3DS. I know many people who do not like the 3D at all and this may convince them to get a 3DS (yeah even though you can turn 3D off they still have a hangup buying a 3D console when they hate 3D)
If current 3DS owners look at the 2DS and think “Wow, that thing is dumb and I don’t want it,” I don’t think Nintendo much cares about that. The point is getting a different group of people into the DS ecosystem. Nintendo could drop the 3DS price by a few dollars, but it’s a much better idea to redesign the whole thing and ditch the elements that keep the price high and the margin low.