Is this a prototype of a soon-to-be browser-based eShop?
A keen NeoGAF user has discovered what is potentially a web-based eShop.
The page (eshop.nintendo.net) links to a site that as of now only allows you to navigate through pages relating to download code redemption. Users were able to enter a download code and have the appropriate title download automatically to their system. The system can do this because the site links to your Nintendo Network ID like the web-based Miiverse client. Other users reported that the functionality was only active for certain regions.
While this is not an entire eShop setup, it may be the groundwork for a larger move to an online store, following up on plans dating to 2011. Nintendo will likely continue working on building this service, however, we may not see the fruits of their labor until they are ready to officially unveil a product.