If you bought a Wii U Deluxe Set, the console with 32GB of storage space (not the white 8GB version), then you are eligible to get some eShop credit back with Nintendo if you bought digital content from the Wii U eShop via this Deluxe Digital Promo (DDP) program.
Nintendo has not really marketed this program outside of a small black sticker on the front of Wii U packaging. If they didn’t want to give stuff away, why did they have a program to begin with? Who knows…
Either way, it is up to you, the player, to take advantage of this program as you will not receive any emails or reminders to claim your potential digital space bucks.
In summary, once you earn 500 Points from buying eligible Wii U eShop content, Nintendo will provide you with a code worth $5 in eShop credit. In other words, a digital game that costs $59.99 will yield 599 points. Every 500 points is worth $5 in credit.
This promotion is going to end on December 31st, 2014 and eShop codes must be entered by March 31st, 2015. This entire program is registered by your Nintendo Network ID. This means that $5 codes that are earned could also be used to buy 3DS eShop games since the Nintendo Network ID is cross platform. However, this DDP promotion only works for Wii U eShop purchases.
Personally, I am sitting pretty because I registered my Mario Kart 8 with Club Nintendo earlier this year and received a free The Legend of Zelda Wind Waker HD download code, a $50 game. This free code that I got still worked with this DDP program and basically earned me $5 worth of credit right there – a double dip. I also bought other eShop content and just about $10 away from earning another $5. I guess that Mario Kart 8 DLC is calling my name. Might as well take advantage of this rebate program while I can, right?