Who's upset?
- Wii U to Wii U transfer is possible by yourself if you have both consoles, the same as on 3DS.
- 3DS games purchased before the NNID became a thing on 3DS got linked to the NNID you registered when the feature was released (the NNID accounts on 3DS' eShop). Before that, yes, it was console-tied, but since the NNID update, it's not the case anymore. And even back then, Nintendo could help you restore your purchases by giving your serial code.
Anyway, I repeat, I can confirm that games on both 3DS and Wii U are linked to an account System. I saw the reaction some days ago people had when some news talking about Switch games linked to accounts caused uproar. It was silly to read people thinking that wasn't the case on 3DS nor Wii U, there was nothing new on those news.
And again, I'm not upset. Never said anything insulting nor rude towards you, did I?