Naruto Shippuden 3D: The New Era is a really flawed game which looks like it has been developed for the previous system and then rushed over the Nintendo 3DS to push its sales by appealing fans of the young ninja.
Naruto Shippuden: The New Era is a product created just to milk Naruto's community. The lack of a good gameplay, the bad visuals and the awful use of the gyroscope and 3D effects are enough to say "thanks but no thanks".
Naruto is the golden eggs goose, like Dragon Ball in its time. Some titles may rise above the average, but this one isn't one of them. Be weary of the quickly produced, fan service products like this game and its poor combat gameplay.