Nintendo has gone into detail as to what has changed between the original 3DS and the 3DS XL.
There have been some reports through initial hands-on that the 3D effect has improved. While that could be possible, it’s likely related to the larger screen size. Nintendo says that the screens are made of the same materials as the original 3DS.
Continuing on with the screen theme, IGN reports that the 3DS XL hasn’t been adjusted to accommodate the 90% display increase.
The 3DS XL’s sound speaker design has changed, but it isn’t related to improved technology. A Nintendo spokesperson said that “the speaker function of the XL is the same quality level as the 3DS’s.”
Aside from the Circle Pad, XL features input adjustments. The d-pad as well as the shoulder and face buttons are now “slightly bigger than the 3DS buttons.”