This nifty little device is the PARTNER-CTR “UIC-MIDI” for 3DS music and audio Development.
Released by Kyoto Microcomputer (KMC).
Images Provided by @GamingLegend64 (Twitter)
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In the image below you can see the USB connector and standard DIN-5 MIDI port for connecting external Midi devices like Keyboards or midi sequencers etc. The USB port is also used for performing Firmware updates and other development software related control.
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Shown in the image below, the heart of the UIC-MIDI is an Altera Cyclone-III FPGA.
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