The difference I was talking about is the lack of an OS on the nds. More, the amount of memory is very limited (4 MB).
Sharing the same cpu does not mean that a porting of the LCL is possible. The LCL for DOS, for example, does not exist, even if Win32 and DOS are sharing the same cpu
On the other hand, Lazarus can be a very good editor for Nintendo DS too (with code completion, for example), in fact I use it for this purpose and it works very well