I'm not aware of multi-touch on DS or 3DS. It does definitely require some modified hardware which I wasn't aware of either of those having.
What I am aware of is a bunch of demos from tech galleries, and releases from more major players like Fujitsu and Toshiba talking about upcoming products with resistive multi-touch... from two years ago. You can see resistive multi-touch functioning surprisingly well
here. A 5 second google returns a couple of small time companies, touch-intl.com and panjittouchscreens.com, which are producing 2 point multi-touch resistive panels but no details on cost or technology behind them. I can't imagine they are prohibitively more expensive than existing single point panels, especially compared to capacitive which are traditionally more costly than resistive.
All of which makes me question "why aren't there any commercially available products with multi-touch resistive panels yet?" and the only answer I have come up with (albeit a biased one, I'm sure) is marketing: Apple has successfully convinced the general public that capacitive is better than resistive, period, and any company that uses a resistive screen is inferior regardless of whether that is true or not. It could be true for some reasons but it is definitely false for others.