It is linked both to a console and your account. If you create a new account the already downloaded games will be still available as long as you keep the previous account on your Wii U.
Well, I got my Basic for CZK 2800 (roughly €102) new, and I dare say it was worth it. However I'd never pay full price for it (even though I'm a Nin fan - my 3 Gamecubes, 2 Wii's, and one DS could tell stories :-D ).