Nintendo's blowing minds today with its assortment of 1st part 3DS games. Seriously, Star Fox 64 3D is a thing that is happening. If you would have told me about this earlier today, I would have wanted to believe you, but totally wouldn't have.
Nintendo says the benefit of 3D here is "a clearer grasp of distance and position" for players. I may not be getting any hands-on time with this game, but my imagination is more than making up for that fact.