According to Nintendo, eShop purchases will now be 100% tied to accounts and not locked to consoles itself like with the Wii, DS, 3DS, and Wii U (which did both).
Quote:
According to an FAQ that appears when attempting to format the system, "Your Nintendo Account contains your Nintendo eShop purchase history and current balance. By re-linking your Nintendo Account after initializing the console, it will be possible to redownload any software or DLC purchased using that account. (Software that has been discontinued may not be available to redownload in some cases.)"
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https://www.destructoid.com/eshop-do...d-419346.phtml
For those interested in Disgaea 5, NIS announced it will be arriving on May 26th and includes all the DLC from the PS4 version.
https://www.destructoid.com/disgaea-...c-419273.phtml