Sorry about that, I saw this brought up on another forum earlier and they didn't directly link it either. I thought that it would be a good idea to do that too to try to avoid legal issues. It apparently came from here http://www.warioworld.com/ which is only for Nintendo developers and publishers which I had no idea that it existed until this afternoon. I could post a link to where I found the download if you would like?
No, it was not leaked for a while now. Too many people confuse the SDK for the SDK tools. What was leaked was some of the encrypted dev tools from it that only run on a dev 3DS. This is the whole SDK, with API documentation, programming manuals, header files, Win32 command-line tools, etc.
Oh, my bad!! I got the two mixed up with each other. I would like to say thanks Twili for posting about the leak. I can't wait to find whatever secrets it may have.