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1) read Nintendo site and it specifically says DS and Wii points are NOT usable in Wii U but still usable in their respective shops. Of course stuff bought in Wii Shop can only be used in the Wii application on Wii U. (currently)

2) Wii U / 3DS doesn't even use "points". It uses real money. The cards you buy are in real denominations and show in your eShop as such.

Hope this clears it up for anyone a little unclear.