Fans have been waiting for any sort of confirmation regarding a unified account system, ever since Nintendo mentioned that Miiverse and Nintendo Network ID's would be carried over to the 3DS sometime in the near future. Unfortunately, Nintendo has all but dropped the subject entirely. In an interview with Destructoid that was posted on Saturday, Nintendo of America's manager of business development, Dan Adelman, revealed that Nintendo is aware that fans have been requesting an overhaul to the current account system.
We don't have anything new to announce, unfortunately, other than we've definitely heard that feedback many times from both inside and outside the company.
Adelman went on to say that they've relayed all of these requests to Nintendo's Japanese branch. He states in the interview that Nintendo is still new to the digital market and that the Wii U and 3DS eShop is still a work in progress. Until Nintendo creates a unified account system, digital purchases will remain tied to a user's console, unlike Sony and Microsoft's systems where games are linked to an individual's account. This means that digital titles can be lost if something were to happen to the console they were on. However, we do know that Nintendo has a way of transferring data to a new Wii U console, though gamers currently can't do that themselves.