After having done this with a Wii myself (after having it stolen from my home), I will say Nintendo is very willing to transfer the data to another machine, but they require that you provide police report information to verify that you are no longer in possession of the machine.
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Re: Nintendo Confirms It Is Possible To Transfer Network IDs To Another Wii U
After having done this with a Wii myself (after having it stolen from my home), I will say Nintendo is very willing to transfer the data to another machine, but they require that you provide police report information to verify that you are no longer in possession of the machine.