Your first sentence makes me think you didn't get what I said - I don't "think" the 3DS is an inferior hardware - it is. That is a genuine fact. I was saying build the game for the Wii U and then put as much as possible on the 3DS version. And yes, you're right, we don't know if the Wii U will definitively have the same characters, which again is all a lot of us care about, as the 3DS but interviews with Sakurai seem to indicate they will have the same to start with and that at least one, Ice Climbers, was cut to accommodate the 3DS. I'm basing my opinions on facts.
I'm not angry either way BTW - I've said a number of times that I'm fine with the roster as-is even though I'd have liked to see it be a little bigger. I just really am getting tired of the "unfair" argument when, again, the Wii U version costs 150% as much as the 3DS version (both for the game and the console really). Yes, ideally, it'd be great to have the same content in both wherever possible as someone who will have both versions, but it is not "unfair" to include things on the Wii U version that are not technically feasible to include on the 3DS rather than not including them at all.