Of course.
The power of the CPU and GPU has been doubled, allowing for not only games but the system's functionalities (eShop, Miiverse) to process faster. Due to that increase in power there will also be games that are exclusive to the New 3DS. It has built-in amiibo support. The 3D function features head tracking so it doesn't go out of focus when you're not looking straight at the screen. Also, all the new buttons and the C-stick are from the Circle Pad Pro, meaning you don't have to lug around another big part just to more comfortably play games like Monster Hunter and Super Smash Bros.Ahh...
Then what's really new about it o.o? Other than a few buttons moved around and another analog stick.