Well I think the fact that its not finished is a part of it...

yes, as are other games and likely the NX itself... which is why it was all moved out to March 2017.

Exactly, I doubt they had a finished Zelda U just chilling and NIntendo is just like "screw it, I hate money".

They will make more money by waiting to release the game for the NX launch window. Twilight Princess would have sold maybe half the copies if Nintendo let it come out only on the GameCube. In the meantime Aonuma's team has time to iron out kinks in the game and make it better.

Win/win for Nintendo.

Even for the consumer, even though the may bitch and complain all the way to launch ... they're going to now be likely getting a better version of the game because of extra development time and with the NX version quite possibly a 1080P/60 fps/maybe high end graphical effects too. In the end the user experience is going to be better because Nintendo did this.

But couldn't they do a TLOU and TLOUR? Yeah, it is an obvious money grab, but so is a dual release, and releasing Zelda U would buy Nintendo more time to improve the game. As I said, if they just announced that this is what they are doing (unlike TLOUR) it would be understandable. I think it's currently understandable, though I still don't think it will be this great system mover for NX.

*edit* Also, with a more improved game leads to more incentive for people to purchase it twice. As it may be now (because we obviously don't know what the differences are), there may be no reason for Wii U owners to jump on board and buy an NX (because of Zelda at least). This in turn places the burden of getting Wii U owners on board on the shoulders of other games, so hopefully there is a pretty solid launch.

The Wii U is dead, finished, a lost cause. Giving it more games is just a waste of resources. The harsh reality is Nintendo would rather have Zelda U be a full on NX exclusive, this idea is further supported by the fact that they refused to talk about the game for the longest time. It's only until after a NX version is known that they're opening the Zelda info floodgates. Even more drastic is delaying the game for the NX launch, even though it means forfeiting holiday 2016 for the Wii U. That really shows how much they care about Wii U, or rather that they don't, and that Zelda NX is the far more important version. Nintendo is only still releasing it on Wii U for goodwill, and to avoid even further upset fans.

It's also a wasted opportunity for profits, and think of the goodwill of Wii U owners if Nintendo said "sure it's coming to NX, but you'll get to own it for a full year before the others release".  

Basically, it's a stupid business decision.

What is, delaying Zelda U out of the holidays? That's not a waste, it's focusing on long term profits. Wii U is only going down regardless of everything wheras NX still has a shot. Zelda is gonna make them plenty of money eitherway, so using it in the way that best benefits their future is the most logical choice.

How would releasing it for the holidays negatively impact sales in any way? Odds are it would get more people to purchase both versions.

Fair enough, I guess.