At a post E3 session Nintendo president Satoru Iwata revealed that wuth its better hardware, the 3DS dev costs maybe as high as Wii.
Developing 3D images for the new portable console is not as high as people might think, with Iwata stating that all studios would have to do is "capture the same images with two cameras, one for right eye and the other for left eye", according to Siliconera.
That said, with the improvements in actual processing and visual power, if a studio makes the most out of the hardware then Iwata expects costs to rise as much as Wii levels, with some games already looking better than their DS equivilents.
Therefore, if developers decide to try and maximize the graphical powers of the system, then the cost would be more expensive than what it is currently for Nintendo DS and may potentially approach the cost of developing Wii software.
In related news, earlier this week the 3DS graphics chip was made public. The new hardware will be adopting the PICA200 chip from Japanese developer Digital Media Professional (DMP), technology suitable for mobile phones, arcades, consoles and other digital hardware. The PICA200 is said to make good use of "Maestro Technology", where through complex shaders you can achieve a good quality image without draining too much battery.
Thanks to C3 reader Squidboy.