Re: Nintendo doesn’t have a parity clause for the eShop - http://nintendoeverything.com/nintend...
"I'm a little lost in your reply (I know about the proprietary APIs and such but that's had nothing to do with my statement). When you sign up as a PlayStation Indie developer, Sony loans you dev kits for free to develop games for PS3, PS4 and PS Vita, and covers the cost of ESRB ratings. Nintendo's indie program still seems to treat Wii U and 3DS as entirely separate entities the same way Microsoft's indie program does (it only covers Xbox One)." - Hugh Isaacs II