Once again Nintendo fail to appreciate the benefits of downloadable versions of their retail game. I don't agree with it, but I can at least understand why in those instances in which Nintendo are releasing their games simulataneously at retail and on the eShop, they would price them at full RRP (although ideally the price would eventually drop).
To price them at RRP months, and in some cases more than a year, after they were released at retail seems crazy to me. You might argue that Nintendo games have long tails, that their most popular games continue to sell throughout the life span of a system, and that Nintendo can therefore justify the price point. A cursory glance at Amazon uk, however, shows me that Mario 3D Kart can be obtained pre-owned for half price, Star Fox 64 3D for less than half price, Ocarina of Time 3D for just over half price etc.
My point is that Nintendo isn't giving me much incentive to buy the digital versions of their games. I purchased a physical copy of NSMB 2 because I bought it brand new from Amazon for £10 cheaper than I could get it from the eShop. I would have been interested to pick up Star Fox 64 from eShop had it been priced by a sane person. At that price point, however? Forget it.
You'd think Nintendo would be really trying to push these digital copies. With digital versions of their games Nintendo get a larger cut than they would by selling at retail, they save money on packaging and distribution, and it also means that the game cannot be resold. The whole thing, however, only works if Nintendo sell these games at a reduced price point. Instead, however, I'm incentivised to go purchase a pre-owned copy of the games for which Nintendo gets nothing.