Tales of the Abyss 3DS Official Site Has Pseudo 3D Effects
But unfortunately no actual details about the PS2 to 3DS port.
You want details on the 3DS incarnation of Tales of the Abyss? Don't turn to the game's newly opened official site. The site is in a teaser state at present and just has a logo and some character artwork. Namco Bandai's web designers got a bit creative in their use of layering effects at the site, though, so you may want to still check it out.
Tales of the Abyss is due for 3DS release this Spring, so details should be coming soon. Jump recently had a quick look at the game, but didn't really reveal much in the way of new features.