When it comes to the gloss or mat finish, it really is just a preference. DSi did away with the gloss finish but DSi XL is bringing it back.
Famitsu said that it has a gloss finish in their latest release, but it is kind of hard to tell from the small picture (larger picture after the jump). You can tell there is a glow around that are just begging for some finger prints. If you are looking for a classy portable system though, DSi XL probably isn’t the way to go just due to how large it’s size is.