This sounded nice at first, but after thinking about it some more it doesn't really do much. Stuff like VC games are still limited to the one platform, so it's just a shared money balance which, for me, doesn't really matter. Second, if the unified friend list is true, this is actually a bad thing if the limit is still 100. Then we could have only 100 friends between 3DS and Wii U instead of the 200 we have now. Not all the people I have added own both.
It is a step in the right direction, and it's good to see as I didn't think it would happen. But I hope things because more unified in the future.