d0k3 over at GBATemp published a list of hostnames the 3DS uses, the two hostnames your 4chan guy posted are on that list, along with a lot more.
Check and hosts updates:
nus.c.shop.nintendowifi.net
nus.cdn.c.shop.nintendowifi.net
Connection test:
conntest.nintendowifi.net
eShop specific:
ecs.c.shop.nintendowifi.net
cp3s-auth.c.shop.nintendowifi.net
Additional:
cas.c.shop.nintendowifi.net
ccs.c.shop.nintendowifi.net
ccs.cdn.c.shop.nintendowifi.net
ias.c.shop.nintendowifi.net
pls.c.shop.nintendowifi.net
npul.c.app.nintendowifi.net
cp3s.cdn.nintendowifi.net
eou.cdn.nintendowifi.net
npdl.cdn.nintendowifi.net
Apparently if you block all the above the following won't work:
Updating the 3DS FW
eShop, as that won't start unless it could check for an update first
System Data Transfer, for the same reasons
Anything that requires access to the update servers.
What works:
Browsing the internet
Playing online
Basically, everything that is not in the 'doesn't work' list will work
Theirs certainly no proof either way blocking any of the above will stop the 3DS sending data that will get you banned back to Nintendo, however for people that are going online you could certainly let the 3DS talk to a lot less servers and still have online play functionality by the looks of it.