NNID on 3DS

I had a quick question I was hoping someone could answer. I posted this in the Nintendo forum to no avail, so I figured I'd try here:

I have a question about the Nintendo Network ID on 3DS. I just bought a 3DS XL, which is on its way to me. I've done some reseach about the purchases on the 3DS eShop, and it seems like Big N will help you transfer your purchases to a new 3DS if yours breaks and you still have the old one. But, I can't seem to figure out if Nintendo will work with you in restoring online purchases if your device is lost or stolen. This is always a concern with mobile devices, and if I know that I could be SOL in such an instance, it might be worth limiting the amount of digital puchases I make. If anyone can provide some accurate insight or info, I'd greatly appreciate it.

There's a transfer tool if you had purchases from a DS or 3DS to your new 3DS. You would be transferring over the rights, and I BELIEVE You would need the same SD card. However, you are SOL if your device is lost or stolen.