I don't think that N priorities handheld, honestly. The priority comes just from the timings of Hardware releases.
Btw, I agree at least partially with Nirolak's Wii U-3DS analysis and I absolutely agree with Opiate's Vita analysis.
More like its hedging its bets, I'd say.
There's a reason why the new Zelda game is coming on the 3DS and the new Zelda Wii U game has been put on the backburner to push out Wind Waker HD and Link between Worlds.
Nintendo still won't put out a legit Pokemon game on consoles, (although that seems to be just as much as the Pokemon company not wanting to do it, as much as Nintendo).
I think people would have been really responsive to a traditional over the top Zelda on consoles. But that game is coming on the 3DS, and I canceled by pre-order on Mario 3D World because it was coming out on the same day as Link Between Worlds.