Could be very smart.
A Nintendo Android tablet won't beat the iPad ... but it could beat out a lot of Android tablets, because if you're going to drop $250-$300+ on a tablet, why not get the one that also plays regular Nintendo games too.
It could also justify a higher price point on a handheld ... no one's paying $250 for a 3DS, OK, but that was because it was just a "game handheld" (read: a toy). If it has Android OS and more important all the Android apps ... that would be a value proposition that would be a game changer. That would be a device you could use for a lot more than just playing Mario.
Still we don't know enough to really make concrete conclusions here. Nikkei is usually right, but they could be misinformed.