http://wiiudaily.com/nintendo-network/
"Personal user account: each Wii U user will create a personalized account that will tie his games and content to. Unlike Nitnendo Wi-FI, the new Nintendo Network does not reuire Friend Codes to play online with friends and others."
http://www.joystiq.com/2012/01/26/wii-u-getting-user-accounts-as-part-of-nintendo-network/
"For the Wii U, the Nintendo Network will support multiple personal user accounts per system, finally ending Nintendo's insistence on tying software purchases to a single system."
The rEVOLution is not being televised