Only handheld I've ever had is the 3DS and I currently have no reason to get another. If they make an exclusive Zelda title for it, then I'll consider it, but right now I have no plan on getting it. My 3DS is enough for me
In-case anyone is looking to import one of these, or just curious as it's somewhat of a hot topic for certain gamers it seems, it's been confirmed by Nintendo, via GameSpot, that the New 3DS will continue to be region locked. So no change in policy by Nintendo on that front.
Well, that isn't really something to NOTE because you are supposed to import a foreign device to play foreign games. Rather, you would say "in case someone is looking to import Japanese New 3DS games", because it is possible to own an NTSC-U or PAL system and import foreign games and play said games (well...if your system is a Sony system at least).
I hope we get a ZELDA exclusive to New 3DS.