I fully support the notion that downloaded content on any of Nintendo's systems should be tied to an account, and not physical hardware, as is the case currently. If my 3DS or Wii U breaks, gets stolen or lost, I would very much like to have access to everything I legally downloaded and paid full price for on a new replacement system.
Nintendo Network ID: Cheebee 3DS Code: 2320 - 6113 - 9046