No. You cannot copy a downloaded 3DS game from System Memory to an SD Card and play it on another 3DS. Nintendo's DRM prevents this.
Requires: Source 3DS + Target 3DS (both functional, online), same NNID (or unlinked).
Buy the game card. Works on any 3DS, region-locked (JP/US/EU). Saves stored on cartridge.
Homebrew voids warranty and risks online ban. Only use for games you own.
Nintendo Network IDs cannot be simultaneously active on two 3DS systems. One NNID = one active 3DS at a time.