Not Supported
These features are not supported in Unity for Nintendo 3DS (5.2)

Audio Selector
Camera (video)
Cloth
E-Commerce
Friend Presence (Mii’s)
Infrared Comms
InputManager (button re-mapping)
Microphone
Recording looping samples is not supported.
Photo Selector
Script Debugging
IL2CPP does not support script debugging on any platform yet.
Shadows
SpotPass - Background Downloads
Standard Shader
Surface Shaders
Terrain