The magazine says the controls are about the same as the PS2 version and the graphics (character art, backgrounds, CG) in Tales of the Abyss is mostly the same. Events are displayed in widescreen and battles are now in 3D. No character voices were removed for the Nintendo 3DS version.
Namco Bandai based the Nintendo 3DS release on the North American version of Tales of Abyss. This means there will be some new Artes for Japanese players to use. Famitsu also mentions there are some new elements in Tales of the Abyss for 3DS, but since the team feels the game was complete they didn’t add much. No details about the new features were announced.
Tales of the Abyss will be available in Japan this spring. A teaser site sort of gives us an idea of what Luke will look like in 3D.
Update: Famitsu posted a bunch of screenshots from the Nintendo 3DS version of Tales of Abyss. You can see a wide view of the field and event scenes. Here’s a comparison between the Nintendo 3DS version (left) and PlayStation 2 release (right).
Famitsu also points out the touch screen is used to give party members orders and the stereographic 3D makes it easy to see the distance between other characters.