Updated list of nontransferable DSiWare games for 3DS

Asphalt IV
Earthworm Jim
Flipnote Studio
Let’s Golf
Nintendo DSi Browser
Oregon Trail
Real Soccer 2009
Real Soccer 2010
SUDOKU MASTER
SUDOKU SENSEI
Sudoku Student

The list above is different than IGN’s in that there are quite a few games that are missing. I’m inclined to trust Nintendo’s list since it’s more official and you guys probably should as well for now.

Source