Yeah but PSN isn't set up like garbage so there's no real incentive to do so other than being a cheat.
On the eShop, games are listed with dollar prices, for example $3.99 for Donkey Kong '94 and $5.99 for Link's Awakening DX, for a total of $9.98. They charge tax on top of that, so if sales tax in your area was 6%, they'd actually charge you $10.58. But unlike PSN, where they would let you just pay $10.58 and be done with it, Nintendo makes you buy fake money, but they only let you do so in $5 increments. So even though the games cost $10, you have to buy $15 of fake money to cover the tax. And you can basically never get back to a balance of $0.00, you'll always have change left over.
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Black Turtle spilled my diet soda!