A Unified eShop will Come to 3DS and Wii U Soon!

Soon  there will be unified eShop for both the Nintendo 3DS and the Wii U, but some features as of now are planned for North America only. Here's how
This is according to Nintendo CSR David Marshall when asked by a customer. He said:

"A unified account system will be implemented later this year with the launch of the Wii U. Eventually this same account system will be made compatible with Nintendo 3DS systems. At this time we have no additional details to offer and nothing to indicate how or if this will work outside the United States and Canada. In the meantime, if the system has a problem, taking it to an Authorized Service Center will maintain the Nintendo eShop account. If the system is stolen, we can transfer the account to a new system once we are provided with a valid police report."

While this will allow a transfer of content, one has to keep in mind that digital formats of games (New Super Mario Bros. 2 was specifically mentioned)  will only be available for USA and Canada.

And oh, that thing about a police report. Huh?

Source - Games Industry