You seem to be arguing from some absolutely numbers perspective. I am talking about Nintendo, investors, and third parties. To them, the launch was a debacle. I do not see where you are trying to go with this, honestly. Nintendo basically admitted as such when it announced the price drop. Do you think Iwata meant to cut his salary in half?
Now, if your point is that it was only a debacle because of the price and therefore Nintendo does not need to have better software for the Wii U launch, then I see your point, but I still think that is off the mark. Bottom line is Nintendo will want to avoid what happened last time. The price is going to be higher than the Wii's price point. They are going to want to give the system the best possible shot at selling well out of the gate.