I was fortunate enough to preorder this game and got a copy at launch. So far it's been absolutely brilliant. There hasn't been too many JRPGs around recently so this definately is a breath of fresh air and really adds to the 3DS line up! It's just a shame it's so hard to get ahold of.
The 3D effects are not brilliant but the game has been ported and remastered from the PS2 version so do not expect effects to be as good as in Zelda or other Nintendo 1st party titles. If you do pick up this game however, I am sure it will be for the great storyline and gameplay as opposed to the 3D effects!
A nice touch is that the game is voice acted during cutscenes/story related parts. I know this is probably from the PS2 version but it's quite unusual for Nintendo handheld games to have voice acting so this was a big plus.
One other thing to note when getting this game is that it has so much story. Even when you are roaming through a dungeon/explorable areas you are often interrupted by long conversations. When in the field you get classic Tales series character conversations. These are skipable but they add a lot to character background. Personally I love this level of immersion but someone who just wants to get on and play the game may find this frustrating.
This is by far the best 3DS title around right now. It has all the magic of the Tales series and is a top quality JRPG. If you love Final Fantasy and Star Ocean then you'll love this game!