That's in line with what I said, yes. That is a good bundle, though, great way to save money. However, they are taking a loss with that.
The standard price for a 3DS XL is £170. Just because you managed to get it cheap does not mean everywhere is selling it that way. As such, there are bound to be places that charge less for the 2DS, too.
Also, Nintendo aren't like the others. THey believe once you pay for a console and a game, you shouldn't have to pay more to enjoy it. They have specifically stated this in various interviews. They don't want a subscription service, or ridiculous DLC that is necessary for a game. It's amazing how people look down on them for not screwing the consumer.
And yes, specs determine value. However, you questioned it in regards to the Wii U and then proclaimed that the Vita should be destroying the 3DS due to price and "better specs".
I hate logic like this so much.