Wii U Network IDs can be transfered to a new console by Nintendo

[MDMAlliance]

KylieDog said:

Kenology said:

KylieDog said:

If under warranty and break in a way covered by it, those that aren't and those expired I doubt it.

As someone who's has had to deal with Nintendo a few times over this issue, I can tell you that you don't have to pay. 

I only paid once, and that was when I spilled water on my 3DS.  My negligence, so I paid. 

....

I think the whole issue here is "You don't have to pay" when it's a system defect, and isn't your fault.  I am quite sure almost no warranty covers damage through yourself damaging it from lack of care.