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One warning, after skimming through the new ToS there's a section in there about the cancellation of a Nintendo Network ID rendering access all downloaded software invalid.

If the seller is handing over that account to you, removing any attached payment information they have and letting you change the password so they can't go close the account (either accidentally or spitefully) then you're getting a great deal.

If not, or if they intend to close the attached Nintendo Network ID then any downloaded games and content won't be able to be accessed unless repurchased.