From the official press release:
All Wii U Deluxe Set owners who purchase digital content for Wii U, including downloadable games in the Nintendo eShop for Wii U and download codes sold at select retail stores, will earn points with a value equivalent to approximately 10 percent of the Nintendo eShop list price of each purchase. For example, a game priced at $59.99, such as New Super Mario Bros. U, would earn 599 points. For every 500 points they earn, participants will receive a code worth $5 in credit to be used in the Nintendo eShop for either Wii U or Nintendo 3DS.
This essentially amounts to a 10% discount on eShop purchases. Not bad, Nintendo. Note that rewards can be claimed on the eShop for the Wii U and the 3DS. Does this point to Nintendo finally adopting unified accounts across all services, or will we claim 3DS content through the usual convoluted and confusing method we’ve come to know and love from Nintendo?
The wording on the press release suggests we’ll have a unified account:
Consumers who purchase the Wii U Deluxe Set can use the Deluxe Digital Promotion with a Nintendo Network Account.
This is Nintendo though, so we won’t know for sure until the system launches.