That is true, but unless you keep all your games in some sort of carrying case or something, then you only lose the one game as opposed to all of them if you "go digital". If you damage the system then your cart will likely survive.
Either way I think we can all agree that the absence of an account system on 3DS is ridiculous. Having to go through Nintendo's lame song and dance just for the chance to recover your digital purchases isn't something I think anyone in 2013 should be willing to tolerate. But if you were going to buy any game digitally, and memory isn't an issue, I can think of no better than AC except maybe SSB.
There is virtually no incentive to buying digital on the 3DS or Wii U. With Nintendo's online history and the restrictions that come with the digital games, I don't see how it's worth it at all.
Yeah, I'm with you guys on 95% of the 3DS/Wii U content, but this is definitely an exception. I could very well see the convenience of having this always be at hand (while having another cart-based game like Fire Emblem in there). And, actually, this is one case where as much of a pain as Nintendo's digital distribution is, at least there is some
potential recourse to getting it back if it is lost/stolen/destroyed. That wouldn't happen at all with a cart - and I figure AC will be in most people's 3DS's pretty continuously, at least for 3-6 months after it comes out.
I still have a $29.99 Newegg order (done with a $10 off coupon long ago). But like others, I've had them cancel that sort of stuff on me before so who knows. I might put in a GS preorder as well since I have lots of credit there. But in the end, I might just buy a digital copy for my 3DS. I might still give a cart version to my son though. Since this is a game you can't really share anyway that's another reason having one tied to your particular system isn't too bad in this case.