Since capture cards aren't made anymore, and I think recording the screen is ugly, can we use Citra? It has gotten pretty accurate, and can be slower in loading zones at times.

No, Citra is not allowed and is not accurate.
It's also wrong that capture cards aren't made anymore. https:/​/​merki.​net/​ sells them again as he started doing business with the company that Katsukitty used to build the capture cards.

When will it be allowed then? I cannot shell out $470 for a capture card.

As of now, merki.net shows that it's out of stock for New 3DS XL capture cards. That's the only kind of 3DS capture card listed on the site. Also, citra is at an disadvantage, and if game time is something to be worried about... use livesplit??? But people are too much of dicks to include emulators I guess so whatever. :Sadge:

The "dicks" are currently working on a solution to this problem, before you even went and insulted them on this forum.