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At least, I’ll have to take Nintendo and Namco Bandai’s word for it, given that the screenshots they’ve released for their upcoming 3DS jet fighter game are not in 3D.
That said, there’s a lot of stuff flying at your face in the pictures, including such things as rain, missiles, and enemy fighter jets. I’d imagine that that stuff will be rendered in 3D if you turn the slider thingie up on your 3DS.