Why do I never save my old post about profitability of porting to Wii-U? I keep forgetting it comes up time and time again and never keep a bookmark of it.

Anyway, gist of it was using Ubisoft's $1.2m figure of porting to Wii-U (you can search an article on it if you want, I'm a little tired to now) and that breakdown you use in the OP, you need ~ 50,000 copies sold at full price for a game to be profitable when porting to Wii-U.

BUT WAIT, THERE'S MORE.

Ubisoft's figure was an average across all their ported games. That included cheap stuff like Just Dance alongside expensive stuff like Assassin's Creed III.  Bigger the game; the more it costs to port.

Another point to consider, as Kitler mentions, is are these titles being sold at full price or not? Is the publisher having to take back a lot of unsold copies? Stuff like that needs factoring in.

Final point I'd make: is it worth it? I'm sure the majority of the ported to Wii-U games are genuinely profitable, apart from stuff like Mass Effect or Need for Speed which, at that development level, probably isn't profitable; and stuff like Splinter Cell or Amazing Spider Man which isn't profitable at any bracket.
For the remaining stuff, were the resources in porting it well spent? Could those resources have been better spent making a different games which would have sold more copies/made more profit elsewhere? In addition, I'm sure stuff like Batman: Arkham City was ported so that the upcoming Arkham Origins had a fanbase on Wii-U when that released. Not every game needs to be profitable on its own if it's part of a more long-term strategy, but is that strategy working?

It's all well and good saying that a game is profitable or not but there's a bit more to it than that, in any case.

They are profitable for the most part but not enough to warrant the time and effort.

haters gon' hate, even if you managed to prove anything people will still just deny it or ignore it

1. Oh I missed that part.

2. Again, those people could be doing something that might make more money that porting to a certain. Especially when the returns aren't that great. Maybe put them on future DLC or get them on another team. 

Most 3rd party ports on Wii U should be profitable.
Maybe not Splinter Cell, Ninja Gaiden, NBA 2K13, Deus Ex and Most Wanted U.
It's a shame because Criterion put a lot of effort in Most Wanted U, but it was released when the other versions were available for less than 20 Euros.

And Deus Ex is very good, too. Got it for 16 Euros new.

Ok so we established that some cheap ports might be making a small profit.  Great myth busting.  I am sure glad we will maybe still keep getting cheap ports for Wii U :(.

It's unlikely that any exclusive 3rd party titles that are any good made any profit (except maybe Zombi U).

Rayman Legends was a 210K
Scribblenauts 190K
Dragon Quest X 170K

ZombiU wasn't profitable.

Rayman Legends, Scribblenauts and Dragon Quest aren't only on Wii U.

Oh right.

I assume 3DS/Wii -> Wii U versions (with graphics updates) cost more to produce than something from PS360 -> Wii U.

$1M profits are ok for small game startup, but for a big publisher $1M profit is chump change. Sometimes executives who decide where to put money won't give you the time of day for less than $10M or even more.  It all depends on whether they think Wii U will have legs or not.

Not so sure about that. Dragon Quest Wii U looks like the Wii version with higher resolution and better shadows.