Okay. There are two different conversations going on here I think.
1. I'm arguing that the current account system sucks because you cannot make an account, like an Xbox Live or Playstation Network account that serves as your digitally-purchased content hub. Instead, when you make a Nintendo Network ID, the Nintendo Network ID is locked to the hardware. If you get another Wii U for example, you can transfer that NNID to the new Wii U. What you cannot do is get rid of your Wii U, then get another Wii U on down the line and still possess that same NNID that holds your purchased content. My argument is that the Nintendo Network ID should just be one singular, unified account where all your purchases go and are stored indefinitely in the exact same way that your Playstation or Xbox or whatever else purchases are tied to those accounts. You can buy another Playstation or Xbox and simply log into your accounts for those and instantly repossess your purchases.
Well you don't need to argue, as the bolded part is how it currently works anyway! You can get rid of your WiiU and keep your NNID (as long as you just remove the ID from the console before you sell it obviously, that's remove, not delete, don't do what the other gaffer did and select the wrong option. It spawned a very long thread!), get a new console later, phone Nintendo and they will link it all up for you! Its how it currently works, yes your account is linked to the console but your purchases are linked to your ACCOUNT. Your account and console can be unlinked, while keeping your purchases.
To make it simple since I've seen this discussed a lot of times and people don't seem to understand it, the badly asciied arrows are links.
Games ----------------------------> Account ------------------------------> Console
You can remove a link :
Games ----------------------------> Account Console
Then get a new console :
Games ----------------------------> Account Console 2
Then you will have to phone Nintendo to the next bit, yes its a bit backwards, but its better than not being able to, relink:
Games ----------------------------> Account ------------------------------> Console 2
So there is no real argument here, your just ill-informed by the people that shout "Nintendo has no accounts system" without the actual facts. I don't blame you, its shouted all the time in all locations and the actual fact of the matter gets drowned out every time :/