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Because "wii" is a play on the word "we" which symbolizes Nintendo.

"U" is a play on the word "you" which in essence is the gamers.
The "wii" was nintendo thinking about themselves and their own content saying fuck you to 3rd parties and gamers that want them.

after the out cry "wii u" is the combination of everything and everyone left out. In other words the wii U is "US"



http://imageshack.com/a/img801/6426/f7pc.gif

^Yes that's me ripping it up in the GIF. :)