In other words, is it likely to have issues that don't apply to the 3DS?
The only noteworthy differences between the two are size, battery life and the fact that the 3DS has an (annoying) LED indicating when 3D is on and the XL doesn't. I see no reason to have two tags. Other consoles have had much more significant differences between revisions/SKUs (slim PS3 vs 60GB fat PS3 anyone?).
I think it's quite safe to keep them both as the same tag.