While Nintendo is yet to confirm it as a system-wide feature, at least one developer has been able to kiss friend codes on the new Wii U console goodbye.
That developer is Ubisoft, whose version of Ghost Recon Online will keep a player account linked to a player, and not a machine. It will also be able to do things you expect on a machine like the Xbox 360, like easily find and communicate with your friends (instead of an obtrusive string of numbers).
While this is a promising development, at least for fans of Ubisoft games, just because one developer is doing it doens't mean all Wii U developers are doing it, as Nintendo is keeping mum on friend codes (or lack threof) as a system-wide feature at this stage.