The Digital Deluxe Promotion, which allows Wii U Deluxe Set owners to earn points back for eShop purchases, is now available. Eligible Wii U owners can sign up with their Nintendo Network IDs right here
(in North America) or here
(in Europe), and begin earning ten percent of any eShop purchase as points, whether the game was purchased directly from the eShop, or as a download code bought at retail.
When you've accrued 500 points, you can redeem them for a $5 eShop credit. Nintendo notes that you won't earn points for Wii stuff purchased within the Wii compatibility mode, or on stuff purchased on 3DS, or on "passes or subscriptions."