Apparently this is the case and wanted to find out from tech support. According to this:
http://m.neogaf.com/showthread.php?t=506656
"So buying a used WiiU has its advantages
whoever owned the console before me purchased multiple games, meaning all the games he purchased are available to redownload for free....This is with a new account btw I setup as well. Games are clearly linked to Console itself. Advice to those buying a second hand WiiU's...check all the games on the Store...you might be in for some "free" games!"
If I sell my Wii U they can download my purchased games for free? It sounds silly, but my concern and question is am I able to redownload the games I purchased with my money on my new system if I need a replacement or mine gets stolen and pawned or whatever?