Yoko Shimomura, one of the composers within the sound team for Kingdom Hearts 3D has described the 3DS as “truly brilliant”, saying that:
In the past for Nintendo handheld games I’ve always used the internal sound source to compose. This time, I was able to use a streaming source which enabled me to compose music in a higher quality, which I am very happy about. I didn’t particularly change the way I used sound in the game at this time, but I think it will be a good idea to pursue trying out new types of BGM in the future.
You can read the full interview for her complete thoughts.